Abstract: A speaker and a microphone are provided to a helmet main body. A phase of a sound signal passing through a high pass filter is controlled by a first phase control section, and is amplified by a first amplification section. A phase of a sound signal passing through the low pass filter is controlled by a second phase control section, and is amplified by a second amplification section. These sound signals are synthesized by a synthesis section. A drive section drives the speaker according to a synthesized sound signal. A control section switches phase inversion processing/non-inversion processing of the phase control sections and controls an amplification factor of the amplification sections based on sound power of the sound signal.