Abstract: The present invention provides a pressure compensated communication system having at least one audio transducer, the pressure compensated communication system comprising a fluid tight housing for the or each audio transducer, the or each housing having a corresponding one of the or each of the audio transducers located therein and having an orifice coupled to a pressure compensation means, the pressure compensation means connected to the or each orifice and to a continuous supply of gas at a pressure equal to or slightly greater than the pressure of liquid surrounding the housing.