**Exhibit 10.20****AMENDMENT TO LICENSE AGREEMENT**This Amendment to License Agreement (this “Amendment”) is made and entered into this 1st day ofAugust, 2005 (the “Amendment Effective Date”) by and between Koss Corporation, a Delawarecorporation (“Licensor”), and Sonigem Products, Inc., a corporation organized under the laws of theProvince of Ontario (“Licensee”). The License Agreement amended by this Amendment is referred toin this Amendment as the “Agreement”.For good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged,the parties agree to amend the Agreement as follows as of the Amendment Effective Date:1. Section 2.4 of the Agreement is amended so that (i) the phrase “Products or Licensed Products”is deleted from line 6 of Section 2.4 of the Agreement and is replaced with “Products, LicensedProducts, and any other items”, and (ii) the phrase “through LICENSOR’s web site or otherwise viathe Internet” at the end of Section 2.4 of the Agreement is deleted.2. Section 3.2 of the Agreement is amended so that the following is added as the second sentence ofthat section:LICENSEE shall repair and service the Licensed Products in a professional and workmanlikemanner consistent with the highest industry standards.3. Section 6.2 of the Agreement is deleted in its entirety and replaced with the following:6.2 During the applicable Contract Year, the minimum quarterly Royalties (“Minimum QuarterlyRoyalties”) for each Calendar Quarter during that Contract Year are as follows:   **Contract Year** **Minimum Quarterly Royalties**   July 1, 2003 — June 30, 2004 U.S. $12,500July 1, 2004 — June 30, 2005 U.S. $18,750July 1, 2005 — June 30, 2006 U.S. $75,000July 1, 2006 — June 30, 2007 U.S. $81,250July 1, 2007 — June 30, 2008 The greater of U.S. $87,500 or theMinimum Quarterly Royalties paid byLICENSEE for July 1, 2006 — June 30,2007If at the end of any Calendar Quarter, the cumulative total Royalties paid by LICENSEE toLICENSOR do not equal or exceed the cumulative Royalty for such Calendar Quarter as setforth in Exhibit E, then, within thirty (30) days following the end of such CalendarQuarter, LICENSEE shall pay to LICENSOR the difference between the Minimum QuarterlyRoyalties for such Calendar Quarter and the Royalties paid by LICENSEE to LICENSOR for suchCalendar Quarter.
 

 
4. Section 6.3 of the Agreement is deleted in its entirety and replaced with the following:6.3 If as of June 30, 2008, LICENSOR elects to renew this Agreement as hereinafter providedfor an additional two (2) year period, LICENSEE shall pay to LICENSOR the following MinimumQuarterly Royalties:   **Contract Year** **Minimum Quarterly Royalties**   July 1, 2008 — June 30, 2009 The greater of U.S. $89,375 or theMinimum Quarterly Royalties paid byLICENSEE for July 1, 2007 — June 30,2008   July 1, 2009 — June 30, 2010 The greater of U.S. $91,344 or theMinimum Quarterly Royalties paid byLICENSEE for July 1, 2008 — June 30,2009If at the end of any Calendar Quarter, the cumulative total Royalties paid by LICENSEE toLICENSOR do not equal or exceed the cumulative Royalty for such Calendar Quarter as setforth in Exhibit E, then, within thirty (30) days following the end of such CalendarQuarter, LICENSEE shall pay to LICENSOR the difference between the Minimum QuarterlyRoyalties for such Calendar Quarter and the Royalties paid by LICENSEE to LICENSOR for suchCalendar Quarter.5. The following provision is added to the Agreement as new Section 7.5During the term of this Agreement, by the 10th day of each calendar month afterthe Amendment Effective Date, LICENSEE will provide LICENSOR with (i) the inventory ofProducts and Licensed Products as of the last day of the previous calendar month, (ii) alist of all Products and Licensed Products in transit, (iii) a list of purchase ordersreceived by LICENSEE for the previous month, and (iv) a list of companies that LICENSEE hassubcontracted the manufacture of Licensed Products under Section 2.3 of this Agreement.6. Exhibit B to the Agreement is deleted in its entirety and replaced with Exhibit B to thisAmendment.7. Exhibit D to the Agreement is deleted in its entirety and replaced with Exhibit D to thisAmendment.8. Exhibit E to the Agreement is deleted in its entirety and replaced with Exhibit E to thisAmendment.9. This Amendment has been jointly drafted by the parties, reflects the parties mutual intent, andno terms shall be construed more or less favorably to either party on the grounds that is wasdrafted by such party.
 

 
10. Except as set forth in this Amendment, the Agreement remains in full force and effect.       KOSS CORPORATION       By: /s/ Michael J. Koss    Michael J. Koss    Title: President and CEO       SONIGEM PRODUCTS, INC.       By: /s/ Reuben Klein    Reuben Klein    Title: President and CEO
 

 
EXHIBIT BA. Description of Licensed Products to be sold under LICENSOR’s Trademark.     1. Video Products. LICENSEE may only sell the following video products:a. DVD playersb. Portable DVD players (TV/DVD)c. DVD combosd. VCRe. Mobile videof. Home theatre in a box with or without a DVD playerg. Television (CRT and LCD)h. Personal media player / recorder     2. Audio Products & Telephones. LICENSEE may only sell the following audio productsand telephones:a. Radiosb. Personal CD playersc. MP3 player / recorder in flash and hard drive formatsd. Boomboxese. Home stereof. Automotive audiog. Telephones only (i.e., the device can have no other functionality other than as atelephone)h. Satellite radio     3. GPS Navigational Devices. LICENSEE may only sell the following GPS navigationaldevices:a. Portableb. Mobile
 

 
     4. Speakers. LICENSEE may only sell speakers for the following:a. Special MP3/IPOD style speakerb. Car     5. LICENSEE may include headphones and earbuds as part of a system only when the product beingsold does not include a speaker. For example, headphones and earbuds may be included as part of aportable or mobile personal media player, portable or mobile personal CD player, portable or mobilepersonal MP3 player, and a radio without a speaker.B. For clarification, other than as set forth in Section A.5 of this Exhibit B, LICENSEE may not,under any circumstances, sell or provide headphones, stereophones, or headsets, including wirelessheadphones, stereophones and headsets.C. The royalty rates for the Licensed Products listed on this Exhibit B are set forth in Exhibit Dto this Agreement.
 

 
EXHIBIT DCalculation of Quarterly Royalties Payment (in U.S. Dollars)                 Licensed Products Total Sales  Returns  Net Sales  Royalty Rate                  Video Products $_____  $_____  $_____   1.0%                 Audio Products &Telephones $_____  $_____  $_____   1.5%                 GPS NavigationalDevices $_____  $_____  $_____   1.5%                 Speakers $_____  $_____  $_____   5.0%     TOTAL ROYALTIES PAYMENT U.S. $___
 

 
EXHIBIT ECumulative Royalty Schedule     **Calendar Quarter** **Cumulative Royalty**      July 1, 2003 — September 30, 2003 $12,500 October 1, 2003 — December 31, 2003 $25,000 January 1, 2004 — March 31, 2004 $37,500 April 1, 2004 — June 30, 2004 $50,000      July 1, 2004 — September 30, 2004 $68,750 October 1, 2004 — December 31, 2004 $87,500 January 1, 2005 — March 31, 2005 $106,250 April 1, 2005 — June 30, 2005 $125,000      July 1, 2005 — September 30, 2005 $200,000 October 1, 2005 — December 31, 2005 $275,000 January 1, 2006 — March 31, 2006 $350,000 April 1, 2006 — June 30, 2006 $425,000      July 1, 2006 — September 30, 2006 $506,250 October 1, 2006 — December 31, 2006 $587,500 January 1, 2007 — March 31, 2007 $668,750 April 1, 2007 — June 30, 2007 $750,000    July 1, 2007 — September 30, 2007 The greater of $837,500 or $750,000 + the averageMinimum Quarterly Royalties paid by LICENSEE for July 1, 2006 — June 30, 2007 (the“17th Minimum Quarterly Royalty”)   October 1, 2007 — December 31, 2007 The 17th Minimum Quarterly Royalty + the greater of (i)$87,500 and (ii) the average Minimum Quarterly Royalties paid by LICENSEE for July 1,2006 — June 30, 2007 (the “18th Minimum Quarterly Royalty”)   January 1, 2008 — March 31, 2008 The 18th Minimum Quarterly Royalty + the greater of (i)$87,500 and (ii) the average Minimum Quarterly Royalties paid by LICENSEE for July 1,2006 — June 30, 2007 (the “19th Minimum Quarterly Royalty”)   April 1, 2008 — June 30, 2008 The 19th Minimum Quarterly Royalty + the greater of(i) $87,500 and (ii) the average Minimum Quarterly Royalties paid by LICENSEE for July1, 2006 — June 30, 2007 (the “20th Minimum Quarterly Royalty”)
 

 
   **Calendar Quarter** **Cumulative Royalty** July 1, 2008 — September 30, 2008 The 20th Minimum Quarterly Royalty + the greaterof (i) $89,375 and (ii) the average Minimum Quarterly Royalties paid by LICENSEE forJuly 1, 2007 — June 30, 2008 (the “21st Minimum Quarterly Royalty”)   October 1, 2008 — December 31, 2008 The 21st Minimum Quarterly Royalty + the greater of (i)$89,375 and (ii) the average Minimum Quarterly Royalties paid by LICENSEE for July 1,2007 — June 30, 2008 (the “22nd Minimum Quarterly Royalty”)   January 1, 2009 — March 31, 2009 The 22nd Minimum Quarterly Royalty + the greater of (i)$89,375 and (ii) the average Minimum Quarterly Royalties paid by LICENSEE for July 1,2007 — June 30, 2008 (the “23rd Minimum Quarterly Royalty”)   April 1, 2009 — June 30, 2009 The 23rd Minimum Quarterly Royalty + the greater of(i) $89,375 and (ii) the average Minimum Quarterly Royalties paid by LICENSEE for July1, 2007 — June 30, 2008 (the “24th Minimum Quarterly Royalty”)   July 1, 2009 — September 30, 2009 The 24th Minimum Quarterly Royalty + the greaterof (i) $91,344 and (ii) the average Minimum Quarterly Royalties paid by LICENSEE forJuly 1, 2008 — June 30, 2009 (the “25th Minimum Quarterly Royalty”)   October 1, 2009 — December 31, 2009 The 25th Minimum Quarterly Royalty + the greater of (i)$91,344 and (ii) the average Minimum Quarterly Royalties paid by LICENSEE for July 1,2008 — June 30, 2009 (the “26th Minimum Quarterly Royalty”)   January 1, 2010 — March 31, 2010 The 26th Minimum Quarterly Royalty + the greater of (i)$91,344 and (ii) the average Minimum Quarterly Royalties paid by LICENSEE for July 1,2008 — June 30, 2009 (the “27th Minimum Quarterly Royalty”)   April 1, 2010 — June 30, 2010 The 27th Minimum Quarterly Royalty + the greater of(i) $91,344 and (ii) the average Minimum Quarterly Royalties paid by LICENSEE for July1, 2008 — June 30, 2009 (the “28th Minimum Quarterly Royalty”)