UNITED STATES 
                                   SECURITIES AND EXCHANGE COMMISSION
                                         Washington, D.C. 20549

                                              SCHEDULE 13G
                                Under the Securities Exchange Act of 1934      
                                  
                                            KOSS CORPORATION
                                            (Name of  Issuer)
                                    
                                              COMMON STOCK
                                      (Title of Class of Securities)
                                    

1)   Name of Reporting Person:
     UNTERBERG HARRIS CAPITAL MANAGEMENT, L.P.
     
     IRS Identification No:
     13-3707774
________________________________________________________________________

2)   Check the Appropriate Box if a Member of a Group*      (a) [   ]
                                                            (b) [   ]
________________________________________________________________________

3)   SEC Use only
________________________________________________________________________

4)   Citizenship or Place of Organization

      10 East 50th Street, 24th Fl.
      New York, NY 10022
________________________________________________________________________

Number of              5)   Sole Voting Power
Shares                           123,800
Beneficially   
Owned by               6)   Shared Voting Power
Each                              0
Reporting              7)  Sole Dispositive Power
Person                           123,800
With                              
                       8)   Shared Dispositive Power
                                  0
________________________________________________________________________

9)   Aggregate Amount Beneficially Owned By Each Reporting Person
       123,800
________________________________________________________________________

10)  Check Box if the Aggregate Amount in Row (9) Excludes Certain Shares*
        [   ]
________________________________________________________________________

11)  Percent of Class Represented by Amount in Row 9
        3.73%
________________________________________________________________________

12)  Type of Reporting Person*

        INVESTMENT ADVISER - IA
________________________________________________________________________


ITEM 1    
(a)  Name of  Issuer:
       KOSS CORPORATION

(b)  Address of Issuer's Principal Executive Offices:  
       4129 NORTH POST WASHINGTON AVE., MILWAUKEE, WI 53212




ITEM 2
(a)  Name of Person Filing:
       STEVEN P. NOVAK
       UNTERBERG HARRIS CAPITAL MANAGEMENT, L.P.

(b)  Address of Principal Business Office or, if none, Residence:
       UNTERBERG HARRIS CAPITAL MANAGEMENT, L.P.
       10 EAST 50TH STREET, 24TH FL., NEW YORK, NY 10022

(c)  Citizenship:
       DELAWARE LIMITED PARTNERSHIP

(d)  Title of Class of Securities:
       COMMON STOCK

(e)  CUSIP Number:
       500692108


ITEM 3    If this statement is filed pursuant to Rule 13d-1(b), or 13d-2(b), 
          check whether the person filing is a:

     NOT APPLICABLE

(a) [   ] Broker or Dealer registered under Section 15 of the Act
(b) [   ] Bank as defined in section 3(a)(6) of the Act
(c) [   ] Insurance Company as defined in section 3(a)(19) of the act
(d) [   ] Investment Company registered under section 8 of the Investment 
          Company Act
(e) [   ] Investment Adviser registered under section 203 of the Investment 
          Advisers Act of 1940
(f)  [   ] Employee Benefit Plan, Pension Fund which is subject to the 
          provisions of the Employee Retirement Income Security Act of 1974 
          or endowment Fund; see 240.13d-1(b)(1)(ii)(F)
(g) [   ] Parent Holding Company, in accordance with 240.13d-1(b)(ii)(G) 
          (Note: see item 7)
(h) [   ] Group, in accordance with 240.13-d-1(b)(1)(ii)(H)


ITEM 4    Ownership
(a)  Amount Beneficially Owned:
       123,800 shares

(b)  Percent of Class
       3.73%

(c)  Number of shares as to which such person has:
      (iii)  sole power to dispose or to direct the disposition of 
              123,800 shares


ITEM 5         Ownership of Five Percent or Less of a Class
       NOT APPLICABLE

ITEM 6         Ownership of More than Five Percent on Behalf of Another Person
       NOT APPLICABLE

ITEM 7         Identification and Classification of the Subsidiary Which 
      Acquired the Security Being Reported on By the Parent Holding Company
       NOT APPLICABLE

ITEM 8         Identification and Classification of Members of the Group
       NOT APPLICABLE

ITEM 9         Notice of Dissolution of Group
       NOT APPLICABLE

ITEM 10   Certification
       NOT APPLICABLE

SIGNATURE
After reasonable inquiry and to the best of my knowledge and belief, I 
certify that the information set forth in this statement is true, complete 
and correct.


          Steven P. Novak
          ______________________________________

          President 


         September 09, 1997