POWER OF ATTORNEY
      Know all by these presents that, the undersigned hereby constitutes and appoints David D. Smith
	 the undersigned's true and lawful attorney-in-fact to:

(1)	execute for and on behalf of the undersigned, in the undersigned's capacity as an
	 officer and/or director of Koss Corporation (the "Company"), Forms 3, 4, and 5 in
	 accordance with Section 16(a) of the Securities Exchange Act of 1934 and the rules thereunder;

(2)	do and perform any and all acts for and on behalf of the undersigned which may
	 be necessary or desirable to complete and execute any such Form 3, 4, or 5 and
	 timely file such forms with the United States Securities and Exchange Commission
	 and any stock exchange or similar authority; and

(3)	take any other action of any type whatsoever in connection with the foregoing
	 which, in the opinion of the signing attorney-in-fact, may be of benefit to, in the
	 best interest of, or legally required by the undersigned, it being understood that
	 the documents executed by such attorney-in-fact on behalf of the undersigned
	 pursuant to this Power of Attorney shall be in such form and shall contain such
	 terms and conditions as such attorney-in fact may approve in such attorney-in-fact's discretion.

      The undersigned hereby grants to such attorney-in-fact full power and authority to do and
	 perform any and every act and thing whatsoever requisite, necessary, or proper to be done in the
	 exercise of any of the rights and powers herein granted, as fully to all intents and purposes as the
	 undersigned might or could do if personally present, with full power of substitution or
	 revocation, hereby ratifying and confirming all that such attorney-in-fact's substitute
	 or substitutes, shall lawfully do or cause to be done by virtue of this power of attorney and the
	 rights and powers herein granted.  The undersigned acknowledges that the foregoing attorney-in-fact,
	 in serving in such capacity at the request of the undersigned, is not assuming, nor is the
	 Company assuming, any of the undersigned's responsibilities to comply with Section 16 of the
	 Securities Exchange Act of 1934.

      This Power of Attorney shall remain in full force and effect until the undersigned is no
	 longer required to file Forms 3, 4, and 5, with respect to the undersigned's holdings of an
	 transactions in securities issued by the Company, unless earlier revoked by the undersigned in a
	 signed writing delivered to the foregoing attorney-in-fact.

      IN WITNESS WHEREOF, the undersigned has caused this Power of Attorney to be
	 executed as of this 11th day of May, 2010.

                                          /s/ Theodore Nixon
                                          Signature
                                          Theodore Nixon
                                          Print Name