-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 RTyU9O5IjRd6Or4t/UcaoA==

<SEC-DOCUMENT>0001181431-04-048839.txt : 20041026
<SEC-HEADER>0001181431-04-048839.hdr.sgml : 20041026
<ACCEPTANCE-DATETIME>20041026150947
ACCESSION NUMBER:		0001181431-04-048839
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20041022
FILED AS OF DATE:		20041026
DATE AS OF CHANGE:		20041026

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Kotsatos Andrew G
		CENTRAL INDEX KEY:			0001306912

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-15193
		FILM NUMBER:		041096540

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		978-538-5000

	MAIL ADDRESS:	
		STREET 1:		300 JUBILEE DRIVE
		CITY:			PEABODY
		STATE:			MA
		ZIP:			01960

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>rrd55681.xml
<DESCRIPTION>FORM 4
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2004-10-22</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001306912</rptOwnerCik>
            <rptOwnerName>Kotsatos Andrew G</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O BOSTON ACOUSTICS INC.</rptOwnerStreet1>
            <rptOwnerStreet2>300 JUBILEE DRIVE</rptOwnerStreet2>
            <rptOwnerCity>PEABODY</rptOwnerCity>
            <rptOwnerState>MA</rptOwnerState>
            <rptOwnerZipCode>01960</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Treasurer</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2004-10-22</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>M</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>10000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>12.79</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>1017233</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Stock Option (right to buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>12.79</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2004-10-22</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>M</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>10000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>12.79</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <value>1999-10-22</value>
            </exerciseDate>
            <expirationDate>
                <value>2004-10-22</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>10000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>81000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <ownerSignature>
        <signatureName>/s/ Andrew G. Kutsatos</signatureName>
        <signatureDate>2004-10-26</signatureDate>
    </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----