EXHIBIT 5.1

                                October 31, 2003

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549

Ladies and Gentlemen:

           We have acted as counsel to Koss Corporation, a Delaware corporation
(the "Company"), in connection with the registration under the Securities Act of
1933, as amended (the "Securities Act"), of 19,875 shares of the Company's
common stock, par value $0.005 per share (the "Shares"), as described in the
Registration Statement of the Company on Form S-3, filed with the Securities and
Exchange Commission on October 31, 2003 (the "Registration Statement"). The
Shares were issued to certain shareholders of Addax Sound Company, a Delaware
Corporation (the "Selling Stockholders").

           In rendering this opinion, we have examined and relied upon executed
originals, counterparts or copies of such documents, records and certificates
(including certificates of public officials and officers of the Company) as we
considered necessary or appropriate for enabling us to express the opinions set
forth herein. In all such examinations, we have assumed the authenticity and
completeness of all documents submitted to us as originals and the conformity to
authentic and complete originals and completeness of all documents submitted to
us as photostatic, conformed, notarized or certified copies.

           Based on the foregoing, we are of the opinion that the Shares are
duly authorized, validly issued, fully paid and nonassessable.

           The foregoing opinions are limited in all respects to the federal
laws of the United States of America, the General Corporation Law of the State
of Delaware, the Constitution of the State of Delaware, and case law construing
Delaware laws.

           This opinion may be filed as an exhibit to the Registration
Statement. We also consent to the reference to this firm as having passed on the
validity of the Shares under the caption "Legal Matters" in the prospectus that
constitutes a part of the Registration Statement. In giving this consent, we do
not admit that we are included in the category of persons whose consent is
required under Section 7 of the Securities Act or the rules and regulations of
the Securities and Exchange Commission promulgated thereunder.

                                                   Very truly yours,

                                                   /s/ Hughes & Luce, LLP