-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
 Gs7kMyV744VupDFHuOXG8z9oTwZjzoMS5vGa2OIXKVhO279i9ZW48b+dJTPSyp/Q
 EhMAMuPiz2d8jkugM/xP2w==

<SEC-DOCUMENT>0000919574-03-002516.txt : 20031218
<SEC-HEADER>0000919574-03-002516.hdr.sgml : 20031218
<ACCEPTANCE-DATETIME>20031218161012
ACCESSION NUMBER:		0000919574-03-002516
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20031216
FILED AS OF DATE:		20031218

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			BAIRD SHEILA
		CENTRAL INDEX KEY:			0001158985

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-15193
		FILM NUMBER:		031062531

	BUSINESS ADDRESS:	
		STREET 1:		100 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017

	MAIL ADDRESS:	
		STREET 1:		100 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BOSTON ACOUSTICS INC
		CENTRAL INDEX KEY:			0000805268
		STANDARD INDUSTRIAL CLASSIFICATION:	HOUSEHOLD AUDIO & VIDEO EQUIPMENT [3651]
		IRS NUMBER:				042662473
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0331

	BUSINESS ADDRESS:	
		STREET 1:		300 JUBILEE DRIVE
		STREET 2:		P O BOX 6015
		CITY:			PEABODY
		STATE:			MA
		ZIP:			01961-6015
		BUSINESS PHONE:		5085385000

	MAIL ADDRESS:	
		STREET 1:		300 JUBILEE DRIVE
		STREET 2:		P O BOX 6015
		CITY:			PEABODY
		STATE:			MA
		ZIP:			01961-6015
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>p451689_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<!-- - EDGAR Ease Plus 1.0                                   07/25/03  TT    -->
<ownershipDocument>
    <schemaVersion>X0201</schemaVersion>

    <documentType>4</documentType>
   <periodOfReport>2003-12-16</periodOfReport>
   <notSubjectToSection16>0</notSubjectToSection16>
    <issuer>
        <issuerCik>0000805268</issuerCik>
        <issuerName>BOSTON ACOUSTICS INC</issuerName>
        <issuerTradingSymbol>BOSA</issuerTradingSymbol>
   </issuer>
   <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001158985</rptOwnerCik>
            <rptOwnerName>BAIRD SHEILA</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>100 PARK AVENUE</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10017</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
            <reportingOwnerRelationship>
         <isDirector>0</isDirector>
         <isOfficer>0</isOfficer>
         <isTenPercentOwner>1</isTenPercentOwner>
         <isOther>0</isOther>
      </reportingOwnerRelationship>
   </reportingOwner>
 <nonDerivativeTable>
   <nonDerivativeTransaction>
      <securityTitle>
         <value>Common Stock</value>
      </securityTitle>
      <transactionDate>
         <value>2003-12-16</value>
      </transactionDate>
      <deemedExecutionDate>
         <value>2003-12-16</value>
      </deemedExecutionDate>
      <transactionCoding>
         <transactionFormType>4</transactionFormType>
         <transactionCode>S</transactionCode>
         <equitySwapInvolved>0</equitySwapInvolved>
      </transactionCoding>
      <transactionAmounts>
         <transactionShares>
           <value>32500</value>
         </transactionShares>
         <transactionPricePerShare>
           <value>10.75</value>
         </transactionPricePerShare>
         <transactionAcquiredDisposedCode>
           <value>D</value>
         </transactionAcquiredDisposedCode>
      </transactionAmounts>
      <postTransactionAmounts>
         <sharesOwnedFollowingTransaction>
           <value>444700</value>
         </sharesOwnedFollowingTransaction>
      </postTransactionAmounts>
      <ownershipNature>
         <directOrIndirectOwnership>
            <value>I</value>
         </directOrIndirectOwnership>
         <natureOfOwnership>
            <value>Footnote 1</value>
            <footnoteId id="F1"/>
         </natureOfOwnership>
      </ownershipNature>
   </nonDerivativeTransaction>
 </nonDerivativeTable>
   <footnotes>
      <footnote id="F1"> Principal of General Partner or Investment Manager.</footnote>
   </footnotes>
   <remarks>+  The Reporting Person disclaims beneficial ownership of these securities except to the extent of their pecuniary interest therein.
</remarks>
   <ownerSignature>
      <signatureName>/s/ Sheila Baird+</signatureName>
      <signatureDate>2003-12-18</signatureDate>
   </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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