KOSS CORP — Director's Dealing 2006

Dec 21, 2006

SEC Form 4 — Statement of Changes in Beneficial Ownership

Issuer: KOSS CORP (KOSS)
CIK: 0000056701
Period of Report: 2006-12-21

Reporting Person: KOSS MICHAEL J (Pres, CEO, CFO)

Non-Derivative Transactions

Date	Security	Code	Shares	Price	A/D	Holdings After	Ownership
2006-12-21	Common Stock	G	1000	$0.00	Acquired	385415	Direct

Holdings (Non-Derivative)

Security	Shares	Ownership
Common Stock	77061	Indirect
Common Stock	66821	Indirect

Footnotes

F1: Reflects ESOP allocations that have occurred since the date of the Reporting Person's last ownership report.