<SEC-DOCUMENT>0000898432-23-000857-index.html : 20231212
<SEC-HEADER>0000898432-23-000857.hdr.sgml : 20231212
<ACCEPTANCE-DATETIME>20231212164059
ACCESSION NUMBER:		0000898432-23-000857
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		5
FILED AS OF DATE:		20231212
DATE AS OF CHANGE:		20231212
EFFECTIVENESS DATE:		20231212

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			KOSS CORP
		CENTRAL INDEX KEY:			0000056701
		STANDARD INDUSTRIAL CLASSIFICATION:	HOUSEHOLD AUDIO & VIDEO EQUIPMENT [3651]
		IRS NUMBER:				391168275
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-276005
		FILM NUMBER:		231481732

	BUSINESS ADDRESS:	
		STREET 1:		4129 N PORT WASHINGTON AVE
		CITY:			MILWAUKEE
		STATE:			WI
		ZIP:			53212
		BUSINESS PHONE:		4149645000

	MAIL ADDRESS:	
		STREET 1:		4129 N PORT WASHINGTON AVE
		CITY:			MILWAUKEE
		STATE:			WI
		ZIP:			53212

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	KOSS ELECTRONICS INC
		DATE OF NAME CHANGE:	19721005

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	REK O KUT CO INC
		DATE OF NAME CHANGE:	19680124
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>form-s8.htm
<DESCRIPTION>FORM S-8
<TEXT>
Document 1 - file: form-s8.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>exh5-1.htm
<DESCRIPTION>OPINION OF K&L GATES LLP
<TEXT>
Document 2 - file: exh5-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>exh23-1.htm
<DESCRIPTION>CONSENT OF WIPFLI, LLP, INDEPENDENT AUDITORS
<TEXT>
Document 3 - file: exh23-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>4
<FILENAME>exh-filing_fees.htm
<DESCRIPTION>FILING FEES TABLE
<TEXT>
Document 4 - file: exh-filing_fees.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>image00001.jpg
<TEXT>
Document 5 - file: image00001.jpg

</DOCUMENT>
</SEC-DOCUMENT>