EXHIBIT 23.2

                        CONSENT OF INDEPENDENT AUDITORS

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of our report dated July 11, 2003 relating to the
financial statements, which appears in Koss Corporation's Annual Report on Form
10-K for the fiscal year ended June 30, 2003. We also consent to the reference
to us under the heading "Experts" in such Registration Statement.

/s/ PricewaterhouseCoopers LLP

Milwaukee, Wisconsin
October 31, 2003