THE CORPORATE LIBRARY

Related Party Transactions and Outside Related Director Information

Kopin Corporation (KOPN)

4/3/2006 Proxy Information

Dr. Hsieh, a Director of the Company, is Chairman of a venture, Kopin Taiwan Corporation, located in Taiwan in which the Company owns 40% of. Dr Hsieh owns approximately 1% of the outstanding common stock of this company. Microelectronics Technology Incorporated, a publicly traded company in Taiwan, is also a minority investor in this company. Dr. Hsieh may also be deemed to have an indirect ownership in this company through his ownership of Microelectronics Technology Incorporated. Dr. Hsieh is also a director of a Company, Advance Wireless Semiconductor Company (“AWSC”), which the Company owns a minority interest in. Several directors and officers of the Company own amounts ranging from .1 to .5% of AWSC’s outstanding stock.

Dr. Fan is a founder and board member of a company in which the Company has invested $2.9 million. Dr. Fan currently owns approximately 2.8% of this company. Certain directors and an officer of the Company also invested in this company. The range of ownership is from 0.1% to 1.1%.

David E. Brook, a director of the Company, is a partner of the patent law firm of Hamilton, Brook, Smith & Reynolds P.C., which is patent counsel to the Company. During the 2005 Fiscal Year the Company paid Hamilton, Brook, Smith & Reynolds P.C fees of approximately $513,000.

3/31/2005 Proxy Information

As a further retention device and reward to certain executives and to augment the Company’s existing executive compensation components, in 1998 the Compensation Committee established an incentive compensation program under which officers were eligible to receive over a two year period beginning in3/31/2005 1999 certain cash based incentive compensation. This program was structured in the form of Company loans ranging between 50% to 100% of the officer’s annual base salary. These loans bore interest at annual rate of 7.75%. A percentage of these loans up to 100% was forgiven subject to the continued employment of the officer over a period of time, usually two years. In March 2001 the following officers were granted loans: John C.C. Fan ($300,000), Bor Yeu Tsaur ($150,000), Richard A. Sneider ($100,000) and Hong Choi ($45,000). In accordance with the terms of the loans, the balance on these loans at December 25, 2004 was $0. In accordance with the Sarbanes-Oxley Act of 2002, the Company no longer makes loans to its executive officers.

Dr. Hsieh, a Director of the Company, is Chairman of a venture, Kopin Taiwan Corporation, located in Taiwan in which the Company has a minority interest. Dr Hsieh owns approximately 1% of the outstanding common stock of this company. Microelectronics Technology Incorporated, a publicly traded company in Taiwan, is also a minority investor in this company. Dr. Hsieh may also be deemed to have an indirect ownership in this company through his ownership of Microelectronics Technology Incorporated.

Dr. Fan is a founder and board member of a company in which the Company has invested $2.9 million. Dr. Fan currently owns approximately 4.1% of this company. Certain directors and an officer of the Company also invested in this company. The range of ownership is from 0.1% to 1.1%.

David E. Brook, a director of the Company, is a partner of the patent law firm of Hamilton, Brook, Smith & Reynolds P.C., which is patent counsel to the Company. During the 2004 Fiscal Year the Company paid Hamilton, Brook, Smith & Reynolds P.C fees of approximately $525,682.

3/18/2004 Proxy Information

As a further retention device and reward to certain executives and to augment the Company’s existing executive compensation components, in 1998 the Compensation Committee established an incentive compensation program under which officers were eligible to receive over a two year period beginning in 1999 certain cash based incentive compensation. This program was structured in the form of Company loans ranging between 50% to 100% of the officer’s annual base salary. These loans bore interest at annual rate of 7.75%. A percentage of these loans up to 100% was forgiven subject to the continued employment of the officer over a period of time, usually two years. In March 2001 the following officers were granted loans: John C.C. Fan ($300,000), Bor Yeu Tsaur ($150,000), Richard A. Sneider ($100,000) and Hong Choi ($45,000). In accordance with the terms of the loans, the balance on these loans at December 31, 2003 was $0. In accordance with the Sarbanes-Oxley Act of 2002, the Company no longer makes loans to its executive officers.

Dr. Hsieh, a Director of the Company, is Chairman of a venture, Kopin Taiwan Corporation, located in Taiwan in which the Company has a minority interest. Dr Hsieh owns approximately 1% of the outstanding common stock of the venture. Microelectronics Technology Incorporated, a publicly traded company in Taiwan, is also a minority investor in this venture. Dr. Hsieh may also be deemed to have an indirect ownership in the venture through his ownership of Microelectronics Technology Incorporated.

Dr. Fan is a founder and board member of a company in which the Company has invested $1.6 million. Dr. Fan currently owns approximately 7.0% of this company. Certain directors and an officer of the Company also invested in this company. The range of ownership is from .2% to 1.5%.

Mr. Brook, a director of the Company, is a partner of the patent law firm of Hamilton, Brook, Smith & Reynolds P.C., which is patent counsel to the Company. During Fiscal Year 2003 the Company paid Hamilton, Brook, Smith & Reynolds P.C. fees of approximately $782,000.

Michael A. Wall is a founder of Kopin Corporation.

3/14/2003 Proxy Information

Chi Chia Hsieh is Chairman of a venture, Kopin Taiwan Corporation, located in Taiwan in which Kopin has a minority interest. He owns approximately 1% of the outstanding common stock of the venture. Microelectronics Technology Incorporated is also a minority investor in this venture. Mr. Hsieh may also be deemed to have an indirect ownership in the venture through his ownership of Microelectronics Technology Incorporated, a publicly traded company in Taiwan.

As a further retention device and reward to certain executives, in 1998, to augment the Company’s existing executive compensation components, the Compensation Committee established an incentive compensation program under which officers were eligible to receive over a two year period beginning in 1999 certain cash based incentive compensation. This program was structured in the form of Company loans ranging between 50% to 100% of the officer’s annual base salary. These loans bear interest at annual rate of 7.75%. A percentage of these loans up to 100% is forgiven subject to the continued employment of the officer over a period of time, usually two years. In March 2001 the following officers were granted loans: John C.C. Fan ($300,000), Bor Yeu Tsaur ($150,000), Richard A. Sneider ($100,000), Matthew M. Zavracky ($55,000) and Hong Choi ($45,000). The balance on these loans at December 31, 2002, including accrued interest and amounts forgiven under the terms of the loans, were $242,438, $121,218, $80,813, and $36,366 for Dr. Fan, Dr. Tsaur, Mr. Sneider and Dr. Choi, respectively. During 2002 Mr. Zavracky left the Company and repaid the loan. Pursuant to the terms of these loans, they will be forgiven subject to the continued employment by the officer in 2003. In accordance with the Sarbanes-Oxley Act of 2002, the Company no longer makes loans to its executive officers but outstanding loans remain in effect pursuant to their terms.

Dr. Fan is a founder and board member of a company in which the Company invested $1.3 million in 2002. Dr. Fan currently owns approximately 7.2% of this company. Certain directors and an officer of the Company also invested in this company. The range of ownership is from .2% to 1.4%.

David E. Brook, a director of the Company, is a partner of the patent law firm of Hamilton, Brook, Smith & Reynolds P.C., which is patent counsel to the Company.