-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 MOkrZRpyqacT1qN53v8O1X6EngxoAxISq8+gJa4GNAZWQLBKwG7IzTpYBn3sKk5S
 +/LHCweS4A0k3SRiJyOkgw==

<SEC-DOCUMENT>0000919574-05-000938.txt : 20050215
<SEC-HEADER>0000919574-05-000938.hdr.sgml : 20050215
<ACCEPTANCE-DATETIME>20050215163512
ACCESSION NUMBER:		0000919574-05-000938
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20050107
FILED AS OF DATE:		20050215
DATE AS OF CHANGE:		20050215

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			KIMELMAN MICHAEL
		CENTRAL INDEX KEY:			0001158984

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-15193
		FILM NUMBER:		05617585

	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>p548621_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2005-01-07</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000805268</issuerCik>
        <issuerName>BOSTON ACOUSTICS INC</issuerName>
        <issuerTradingSymbol>BOSA</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001158984</rptOwnerCik>
            <rptOwnerName>KIMELMAN MICHAEL</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>100 PARK AVENUE</rptOwnerStreet1>
            <rptOwnerStreet2>SUITE 2120</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>2005-01-07</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>S</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>1000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>13.305</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>422600</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>Principal of General Partner or Investment Manager</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <remarks>(+) The Reporting Person disclaims beneficial ownership of these securities except to the extent of their pecuniary interest
 therein.</remarks>

    <ownerSignature>
        <signatureName>By: /s/ Michael Kimelman(+)</signatureName>
        <signatureDate>2005-02-15</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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