**Exhibit 10.73**

**Amendment toEmployment Agreement**

**Effective as ofFebruary 28, 2007**

This Amendment modifies the letter agreement (the “Agreement”)between DTS, Inc. (“DTS” or the “Company”)) and Bill Neighbors (“Executive”)dated May 20, 2005, governing the terms of Executive’s employment withDTS.

DTS is contemplating a sale of the DTS Digital Cinemadivision (the “Transaction”) to another entity, which may be accomplished by asale of substantially all of the assets of the DTS Digital Cinema division (the“Division”) or a consolidation or merger of the Division with or into any othercorporation or entity. The “Closing” shall mean the consummation of theTransaction and the “Transaction Date” or “Closing Date” shall mean the date onwhich the Closing takes place.

Due to Executive’s experience and skills, DTS desiresto retain Executive and Executive desires to continue in the employment of DTSand the Division in order to complete the Transaction and to be available toprovide services that are vital to DTS through and following the TransactionDate. Therefore, the parties hereby adopt this instrument to amend theAgreement as set forth herein. All terms of the Agreement remain in full forceand effect, except as modified herein.

Effectiveimmediately, Executive’s title, duties and base salary are modified as follows:
| Title:       |   | President, Digital Cinema Division                                                                                                                                                                                                             |
|--------------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Duties:      |   | You agree to serve the  Company as its President, Digital Cinema Division. Your duties are as defined  in the Company’s job description for the position or as otherwise specified  by the President of DTS or designated representative. |
| Base Salary: |   | Beginning  January 1, 2007, $240,000 per year payable biweekly and subject to  payroll deductions as may be necessary or customary in respect of the  Company’s salaried employees in general.                                       |

 

Uponthe Closing of the Transaction, and subject to the conditions contained herein,Executive will be entitled to the further compensation and benefits describedunder the applicable Transaction heading contained in this Amendment; provided,further, that Executive must be continually employed under the terms of theAgreement and actively engaged in providing the services that are contemplatedhereunder up to and through the Transaction Date. Such compensation andbenefits are in addition to amounts that Executive is otherwise entitled toreceive under the Agreement, unless specified otherwise herein.

**I.**                   SaleTransaction

Upon the Closing ofthe Transaction, DTS shall provide Executive the following:

1)     *Equity Conversion*.   DTS stock options and restrictedstock held by Executive will be treated as follows:

i)      *Unvested Stock Options and Unlapsed Restricted Stock*.   Allunvested stock options and unlapsed restricted stock awards will accelerate andbe fully vested on the Transaction Date. Executive’s rights with respect tosuch awards are further subject to the terms of the applicable stock incentive instrumentand their respective stock incentive plans. However, upon termination ofExecutive’s employment by the DTS for reasons other than cause (as defined inthe Agreement), all stock options will be exercisable for three years followingsuch termination (but not in excess of the specified maximum term of suchoptions).

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ii)     *Vested Awards*.   DTS stock options andrestricted stock awards that have become vested by the Transaction Date willcontinue to be subject to the rights, conditions and obligations set forth intheir respective grant instrument and corresponding DTS stock incentive plan.

2)     *Retention Bonus*.   Executive will receive a retentionbonus in the amount of $250,000 within three days following the TransactionDate.

3)     *Sale Bonus*.   Executive will be eligible for a furtherbonus as described on *Annex A* hereto.

4)     *Severance Post Transaction Date.  *Within nine monthsafter the Transaction Date, the Executive will eligible for severance payableunder the Agreement only if the following event occurs:

i)      The Executive terminates his or her employee status due to thefact that the principal place of the performance of the responsibilities andduties of the Executive is changed to a location more than 50 miles from suchExecutive’s existing work location without the Executive’s express consent.

**II.**              Taxes &Withholding.

Any and all payments to bemade to the Executive hereunder shall be subject to all applicable local, stateand federal taxes and associated withholding and any such other withholdings aspreviously agreed to by the Executive.

**III.**         Definitions &Amendments.

All capitalized terms not otherwise defined in thisAmendment shall have the same meaning as in the Agreement.

This Amendment does not delete, terminate or replaceany provision of the Agreement except as specifically provided herein. Allother terms, conditions, responsibilities, agreements and obligations shallremain in full forces and effect.

Byexecuting this Amendment, Executive understands and agrees that employment withDTS is and remains “at-will.” Executive’s employment with DTS is entered intovoluntarily and DTS acknowledges that Executive may resign at any time.Similarly, Executive acknowledges that DTS is free to conclude its employmentrelationship with Executive at any time DTS deems appropriate. Certain otherterms of Executive’s employment may change with or without notice; provided,however, this at-will relationship can be changed only in a written agreementsigned by Executive and the President & Chief Executive Officer ofDTS.
| /s/ JON KIRCHNER                       |     | /s/ SHARON FALTEMIER                   |
|----------------------------------------|----------|----------------------------------------|
| Jon Kirchner                           |     | Sharon Faltemier                       |
| President and  Chief Executive Officer | * * | Senior Vice President, Human Resources |
| Acceptance:                            |     |                                   |
| /s/ BILL NEIGHBORS                     |     | March 22, 2007                         |
| Bill Neighbors                         |     | Date                                   |

 

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