SEC Form 3

FORM 3

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 INITIAL STATEMENT OF BENEFICIAL OWNERSHIP OF SECURITIES Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934 or Section 30(h) of the Investment Company Act of 1940

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1. Name and Address of Reporting Person* Nixon Theodore (Last) (First) (Middle) 100 SOUTH SPRING STREET (Street) LOUISVILLE KY 40206 (City) (State) (Zip)	2. Date of Event Requiring Statement (Month/Day/Year) 10/11/2006	3. Issuer Name and Ticker or Trading Symbol KOSS CORP [ KOSS ]
		4. Relationship of Reporting Person(s) to Issuer (Check all applicable) X Director 10% Owner Officer (give title below) Other (specify below)	5. If Amendment, Date of Original Filed (Month/Day/Year)
			6. Individual or Joint/Group Filing (Check Applicable Line) X Form filed by One Reporting Person Form filed by More than One Reporting Person

Table I - Non-Derivative Securities Beneficially Owned
1. Title of Security (Instr. 4)	2. Amount of Securities Beneficially Owned (Instr. 4)	3. Ownership Form: Direct (D) or Indirect (I) (Instr. 5)	4. Nature of Indirect Beneficial Ownership (Instr. 5)
Common Stock	600	D

Table II - Derivative Securities Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security (Instr. 4)	2. Date Exercisable and Expiration Date (Month/Day/Year)		3. Title and Amount of Securities Underlying Derivative Security (Instr. 4)		4. Conversion or Exercise Price of Derivative Security	5. Ownership Form: Direct (D) or Indirect (I) (Instr. 5)	6. Nature of Indirect Beneficial Ownership (Instr. 5)
	Date Exercisable	Expiration Date	Title	Amount or Number of Shares

Explanation of Responses:

	Sue Sachdeva, Power of Attorney	10/20/2006
	** Signature of Reporting Person	Date
Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
* If the form is filed by more than one reporting person, see Instruction 5 (b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
Note: File three copies of this Form, one of which must be manually signed. If space is insufficient, see Instruction 6 for procedure.
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POWER OF ATTORNEY
        Know all by these presents, that the undersigned hereby constitutes and appoints
 each of Sujata Sachdeva and Michael J. Koss, signing singly, the undersigned's true and
 lawful attorney-in-fact to:

(1)	execute for and on behalf of the undersigned, in the undersigned's capacity as an
 officer and/or director of Koss Corporation (the "Company"), Forms 3, 4, and 5 in
 accordance with Section 16(a) of the Securities Exchange Act of 1934 and the rules thereunder;

(2)	do and perform any and all acts for and on behalf of the undersigned which may be
 necessary or desirable to complete and execute any such Form 3, 4, or 5 and timely file
 such form with the United States Securities and Exchange Commission and any stock exchange
 or similar authority; and;

(3)	take any other action of any type whatsoever in connection with the foregoing which,
 in the opinion of such attorney-in-fact, may be of benefit to, in the best interest of, or
 legally required by the undersigned, it being understood that the documents executed by such
 attorney-in-fact on behalf of the undersigned pursuant to this Power of Attorney shall be in
 such form and shall contain such terms and conditions as such attorney-in fact may approve in such attorney-in-fact's discretion.

        The undersigned hereby grants to each such attorney-in-fact full power and authority
 to do and perform any and every act and thing whatsoever requisite, necessary, or proper to be
 done in the exercise of any of the rights and powers herein granted, as fully to all intents and
 purposes as the undersigned might or could do if personally present, with full power of substitution
 or revocation, hereby ratifying and confirming all that such attorney-in-fact, or such
 attorney-in-fact's substitute or substitutes, shall lawfully do or cause to be done by virtue
 of this power of attorney and the rights and powers herein granted.  The undersigned acknowledges
 that the foregoing attorneys-in-fact, in serving in such capacity at the request of the undersigned,
 are not assuming, nor is the Company assuming, any of the undersigned's responsibilities to
 comply with Section 16 of the Securities Exchange Act of 1934.

        This Power of Attorney shall remain in full force and effect until the undersigned is no
 longer required to file Forms 3, 4, and 5, with respect to the undersigned's holdings of and
 transactions in securities issued by the Company, unless earlier revoked by the undersigned in
 a signed writing delivered to the foregoing attorneys-in-fact.

        IN WITNESS WHEREOF, the undersigned has caused this Power of Attorney to be executed
 as of October 20, 2006.

                                                     	/s/ Theodore Nixon
                                                     	Theodore Nixon