UNITED STATES
       SECURITIES AND EXCHANGE COMMISSION
             Washington, D.C. 20594


                  SCHEDULE 13G

    Under the Securities Exchange Act of 1934


                (Amendment No 2)*



                Koss Corporation
                (Name of Issuer)
                        
     Common Stock, par value $0.01 per share
         (Title of Class of Securities)
                        
                   500692-10-8
                 (CUSIP Number)



Check the following box if a fee is being paid with this statement [ ]. 
(A fee is not required only if the filing person: (1) has a previous
statement on file reporting beneficial ownership of more than five
percent of the class of securities described in Item 1: and (2) has filed
no amendment subsequent thereto reporting beneficial ownership of
five percent or less of such class.) (See Rule 13d-7).

*The remainder of this cover page shall be filled out for a reporting
person's initial filing on this form with respect to the subject class of
securities, and for any subsequent amendment containing information
which would alter the disclosures provided in a prior cover page.

The information required in the remainder of this cover page shall not
be deemed to be "filed" for the purpose of Section 18 of the Securities
Exchange Act of 1934 ("Act") or otherwise subject to the liabilities of
that section of the Act but shall be subject to all other provisions of the
Act (however, see the Notes).PAGE


1 NAME OF REPORTING PERSON
  S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON
  Harris William Investors (William Harris Investors, Inc.)

2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A
GROUP*
  (a)[    ] 
  (b)[    ]

3 SEC USE ONLY


4 CITIZENSHIP OR PLACE OF ORGANIZATION
  Delaware

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH
REPORTING PERSON WITH:

  5  SOLE VOTING POWER
     None

  6  SHARED VOTING POWER
     208,400

  7  SOLE DISPOSITIVE POWER
     208,400

  8  SHARED DISPOSITIVE POWER
     None

9 AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH
  REPORTING PERSON
  208,400

10   CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9)
  EXCLUDES CERTAIN SHARES*

11   PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW
  (9)
  6.25%

12   TYPE OF REPORTING PERSON*
  IA



 *SEE INSTRUCTION BEFORE FILLING OUT!PAGE


     SECURITIES AND EXCHANGE COMMISSION
            Washington, DC 20549

                Schedule 13G
 Under the Securities Exchange Act of 1934
                Amendment No
Item 1(a) Name of Issuer:
      Koss Corporation

Item 1(b) Address of Issuer's Principal Executive Offices:
      4129 North Port Washington Avenue
      Milwaukee, WI 53212

Item 2(a) Name of Person Filing:
      William Harris Investors, Inc.

Item 2(b) Address of Principal Business Office:
      2 North LaSalle Street, Suite 400
      Chicago, IL  60602

Item 2(c) Citizenship:
      The filing entity is a Delaware corporation

Item 2(d) Title of Class of Securities:
      Common Stock, par value $0.01 per share

Item 2(e) CUSIP Number:
      500692-10-8

Item 3    Type of Person:
     (e)[X] Investment Adviser registered under Section 203 of the
            Investment Adviser Act of 1940

Item 4    Ownership at December 31, 1997:

     (a)  Amount beneficially owned:
          208,400 shares

     (b)  Percent of class:
          6.25%

     (c)  Number of shares as to which the filing person has:
          (i)  Sole power to vote or to direct the vote:
             None
          (ii) Shared power to vote or to direct the vote:
             208,400
          (iii)  Sole power to dispose or to direct the disposition
          of:
             208,400
          (iv) Shared power to dispose or to direct the
             disposition of:
             None

Item 5    Ownership of Five Percent or Less of a Class:
     N/A

Item 6    Ownership of More than Five Percent on Behalf of Another
          Person:
     The securities reported herein have been acquired on behalf of
     discretionary clients of William Harris Investors, Inc.
     ("WHI").  Persons other than WHI are entitled to receive all
     dividends from, and proceeds from the sale of, those
     securities.

Item 7    Identification and Classification of the Subsidiary Which
          Acquired the Security Being Reported on by the Parent
          Holding Company:
     N/A

Item 8    Identification and Classification of Members of the Group:
     N/A

Item 9    Notice of Dissolution of Group:
     N/A

Item 10   Certification:
     By signing below I certify that, to the best of my knowledge
     and belief, the securities referred to above were acquired in
     the ordinary course of business and were not acquired for the
     purpose of and do not have the effect of changing or
     influencing the control of the issuer of such securities and
     were not acquired in connection with or as a participant in any
     transaction having such purpose or effect.



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.



Date:          February 9, 1998

Signature:     /s/ Gary Neumayer

Name/Title:  Gary Neumayer, Treasurer and Compliance Officer