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