REVENUE AND MAJOR CUSTOMERS (Notes)

3 Months Ended

Jun. 30, 2011

REVENUE AND MAJOR CUSTOMERS [Abstract]

Revenue and Major Customers [Text Block]

14. REVENUE AND MAJOR CUSTOMERS

The Company designs, manufactures, markets and sells headsets for business and consumer applications, and other specialty products for the hearing impaired.  With respect to headsets, it makes products for use in offices and contact centers, with mobile and cordless phones, and with computers and gaming consoles.  Major product categories include “Office and Contact Center”, which includes corded and cordless communication headsets, audio processors and telephone systems; “Mobile”, which includes Bluetooth and corded products for mobile phone applications; “Gaming and Computer Audio”, which includes PC and gaming headsets; and “Clarity”, which includes specialty telephone products marketed for hearing impaired individuals.

The following table presents net revenues by product group:

	Three Months Ended
	June 30,
(in thousands)	2011		2010
Net revenues from unaffiliated customers:
Office and Contact Center	$	130,999	$	117,580
Mobile	32,164		38,657
Gaming and Computer Audio	7,395		9,325
Clarity	5,042		5,123
Total net revenues	$	175,600	$	170,685

The following table presents net revenues by geography:

	Three Months Ended
	June 30,
(in thousands)	2011		2010
Net revenues from unaffiliated customers:
U.S.	$	100,291	$	103,992
Europe, Middle East and Africa	43,162		38,782
Asia Pacific	19,237		16,263
Americas, excluding U.S.	12,910		11,648
Total international net revenues	75,309		66,693
Total net revenues	$	175,600	$	170,685

No customer accounted for 10% or more of total net revenues for the three months ended June 30, 2011 and 2010, nor did any one customer account for 10% or more of accounts receivable, net, at June 30, 2011 and March 31, 2011.