2404402 - Disclosure - ACCOUNTS RECEIVABLE, CHANGE IN ALLOWANCE FOR DOUBTFUL ACCOUNTS (Details) link:presentationLink link:calculationLink link:definitionLink 2404403 - Disclosure - ACCOUNTS RECEIVABLE, NARRATIVE (Details) link:presentationLink link:calculationLink link:definitionLink 2104100 - Disclosure - ACCOUNTS RECEIVABLE (Notes) link:presentationLink link:calculationLink link:definitionLink 2304301 - Disclosure - ACCOUNTS RECEIVABLE (Tables) link:presentationLink link:calculationLink link:definitionLink 2411402 - Disclosure - ACCRUED LIABILITIES (Details) link:presentationLink link:calculationLink link:definitionLink 2111100 - Disclosure - ACCRUED LIABILITIES (Notes) link:presentationLink link:calculationLink link:definitionLink 2311301 - Disclosure - ACCRUED LIABILITIES (Tables) link:presentationLink link:calculationLink link:definitionLink 2420402 - Disclosure - ADDITIONAL CASH FLOW INFORMATION (Details) link:presentationLink link:calculationLink link:definitionLink 2120100 - Disclosure - ADDITIONAL CASH FLOW INFORMATION (Notes) link:presentationLink link:calculationLink link:definitionLink 2320301 - Disclosure - ADDITIONAL CASH FLOW INFORMATION (Tables) link:presentationLink link:calculationLink link:definitionLink 2423401 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details) link:presentationLink link:calculationLink link:definitionLink 2123100 - Disclosure - COMMITMENTS AND CONTINGENCIES (Notes) link:presentationLink link:calculationLink link:definitionLink 1002000 - Statement - CONSOLIDATED BALANCE SHEETS link:presentationLink link:calculationLink link:definitionLink 1002501 - Statement - CONSOLIDATED BALANCE SHEETS (PARENTHETICAL) link:presentationLink link:calculationLink link:definitionLink 1003000 - Statement - CONSOLIDATED STATEMENTS OF CASH FLOWS link:presentationLink link:calculationLink link:definitionLink 1001000 - Statement - CONSOLIDATED STATEMENTS OF OPERATIONS link:presentationLink link:calculationLink link:definitionLink 1004000 - Statement - CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY link:presentationLink link:calculationLink link:definitionLink 2410401 - Disclosure - CREDIT FACILITY (Details) link:presentationLink link:calculationLink link:definitionLink 2110100 - Disclosure - CREDIT FACILITY (Notes) link:presentationLink link:calculationLink link:definitionLink 2415401 - Disclosure - DEFERRED COMPENSATION (Details) link:presentationLink link:calculationLink link:definitionLink 2115100 - Disclosure - DEFERRED COMPENSATION (Notes) link:presentationLink link:calculationLink link:definitionLink 0001000 - Document - Document and Entity Information Document link:presentationLink link:calculationLink link:definitionLink 2421401 - Disclosure - EMPLOYEE BENEFIT PLANS, KOSS EMPLOYEE STOCK OWNERSHIP TRUST (KESOT) (Details) link:presentationLink link:calculationLink link:definitionLink 2121100 - Disclosure - EMPLOYEE BENEFIT PLANS (Notes) link:presentationLink link:calculationLink link:definitionLink 2421402 - Disclosure - EMPLOYEE BENEFIT PLANS, RETIREMENT SAVINGS PLAN UNDER SECTION 401(K) (Details) link:presentationLink link:calculationLink link:definitionLink 2407402 - Disclosure - EQUIPMENT AND LEASEHOLD IMPROVEMENTS (Details) link:presentationLink link:calculationLink link:definitionLink 2107100 - Disclosure - EQUIPMENT AND LEASEHOLD IMPROVEMENTS (Notes) link:presentationLink link:calculationLink link:definitionLink 2307301 - Disclosure - EQUIPMENT AND LEASEHOLD IMPROVEMENTS (Tables) link:presentationLink link:calculationLink link:definitionLink 2422403 - Disclosure - FOREIGN SALES AND SIGNIFICANT CUSTOMERS FOREIGN SALES AND SIGNIFICANT CUSTOMERS, NARRATIVE (Details) link:presentationLink link:calculationLink link:definitionLink 2122100 - Disclosure - FOREIGN SALES AND SIGNIFICANT CUSTOMERS (Notes) link:presentationLink link:calculationLink link:definitionLink 2422402 - Disclosure - FOREIGN SALES AND SIGNIFICANT CUSTOMERS, SALES BY COUNTRY (Details) link:presentationLink link:calculationLink link:definitionLink 2322301 - Disclosure - FOREIGN SALES AND SIGNIFICANT CUSTOMERS (Tables) link:presentationLink link:calculationLink link:definitionLink 2417401 - Disclosure - INCOME (LOSS) PER COMMON AND COMMON STOCK EQUIVALENT SHARE (Details) link:presentationLink link:calculationLink link:definitionLink 2117100 - Disclosure - INCOME (LOSS) PER COMMON AND COMMON STOCK EQUIVALENT SHARE (Notes) link:presentationLink link:calculationLink link:definitionLink 2409403 - Disclosure - INCOME TAXES, EFFECTIVE TAX RATE RECONCILIATION (Details) link:presentationLink link:calculationLink link:definitionLink 2409405 - Disclosure - INCOME TAXES, NARRATIVE (Details) link:presentationLink link:calculationLink link:definitionLink 2109100 - Disclosure - INCOME TAXES (Notes) link:presentationLink link:calculationLink link:definitionLink 2309301 - Disclosure - INCOME TAXES (Tables) link:presentationLink link:calculationLink link:definitionLink 2409402 - Disclosure - INCOME TAXES, TAX PROVISION (Details) link:presentationLink link:calculationLink link:definitionLink 2409404 - Disclosure - INCOME TAXES, TEMPORARY DIFFERENCES (Details) link:presentationLink link:calculationLink link:definitionLink 2409406 - Disclosure - INCOME TAXES, VALUATION ALLOWANCE (Details) link:presentationLink link:calculationLink link:definitionLink 2406403 - Disclosure - INVENTORIES, COMPONENTS OF INVENTORIES (Details) link:presentationLink link:calculationLink link:definitionLink 2406402 - Disclosure - INVENTORIES, NARRATIVE (Details) link:presentationLink link:calculationLink link:definitionLink 2106100 - Disclosure - INVENTORIES (Notes) link:presentationLink link:calculationLink link:definitionLink 2306301 - Disclosure - INVENTORIES (Tables) link:presentationLink link:calculationLink link:definitionLink 2124100 - Disclosure - LEGAL MATTERS (Notes) link:presentationLink link:calculationLink link:definitionLink 2413402 - Disclosure - PRODUCT WARRANTY OBLIGATIONS (Details) link:presentationLink link:calculationLink link:definitionLink 2113100 - Disclosure - PRODUCT WARRANTY OBLIGATIONS (Notes) link:presentationLink link:calculationLink link:definitionLink 2313301 - Disclosure - PRODUCT WARRANTY OBLIGATIONS (Tables) link:presentationLink link:calculationLink link:definitionLink 2402402 - Disclosure - SIGNIFICANT ACCOUNTING POLICIES (Details) link:presentationLink link:calculationLink link:definitionLink 2102100 - Disclosure - SIGNIFICANT ACCOUNTING POLICIES (Notes) link:presentationLink link:calculationLink link:definitionLink 2202201 - Disclosure - SIGNIFICANT ACCOUNTING POLICIES (Policies) link:presentationLink link:calculationLink link:definitionLink 2418405 - Disclosure - STOCK OPTIONS, INTRINSIC VALUE AND CASH RECEIVED ON EXERCISES, FAIR VALUE OF VESTED OPTIONS (Details) link:presentationLink link:calculationLink link:definitionLink 2418402 - Disclosure - STOCK OPTIONS, NARRATIVE (Details) link:presentationLink link:calculationLink link:definitionLink 2118100 - Disclosure - STOCK OPTIONS (Notes) link:presentationLink link:calculationLink link:definitionLink 2418404 - Disclosure - STOCK OPTIONS, OPTIONS GRANTED, EXERCISED, CANCELLED OR AVAILABLE FOR EXERCISE (Details) link:presentationLink link:calculationLink link:definitionLink 2318301 - Disclosure - STOCK OPTIONS (Tables) link:presentationLink link:calculationLink link:definitionLink 2418403 - Disclosure - STOCK OPTIONS, WEIGHTED AVERAGE ASSUMPTIONS (Details) link:presentationLink link:calculationLink link:definitionLink 2419401 - Disclosure - STOCK REPURCHASE PROGRAM (Details) link:presentationLink link:calculationLink link:definitionLink 2119100 - Disclosure - STOCK REPURCHASE PROGRAM (Notes) link:presentationLink link:calculationLink link:definitionLink 2403402 - Disclosure - UNAUTHORIZED TRANSACTION RELATED RECOVERIES (Details) link:presentationLink link:calculationLink link:definitionLink 2103100 - Disclosure - UNAUTHORIZED TRANSACTION RELATED RECOVERIES (Notes) link:presentationLink link:calculationLink link:definitionLink 2303301 - Disclosure - UNAUTHORIZED TRANSACTION RELATED RECOVERIES (Tables) link:presentationLink link:calculationLink link:definitionLink