Inc . Roundtable participants:  * * *  John Koss Age 60; in 1953
founded Koss Corp., in Milwaukee, which became a leading maker
of stereo headphones. Koss filed Chapter 11 bankruptcy in
December 1984; reorganized and reemerged in December 1985. Last
year's sales: $27 million.  * * *  Bill Lewis Age 48; has
started eight companies. Lewis filed personal bankruptcy twice,
in 1977 and in 1986; now founder and CEO of Federal Refunds
Inc., Jacksonville, Fla., which assists purchasers of petroleum
products in recovering funds on overbilled accounts. Last year's
sales: $1 million.  * * *  Paul E. Perkins Age 51; in 1978
founded Voyages International Travel Co., in Highwood, Ill., to
disseminate travel information using optical disk storage and
computers. Filed personal bankruptcy in 1989; currently driving
school bus while beginning a new enterprise.  * * *  Michael E.
Salvati Age 38; in 1985 joined Virtual Network Services Corp.,
in Oak Brook, Ill., a long-distance telephone-service provider,
as a vice-president. Co