Abstract: A device for performing electroacoustic functions including noise cancellation, hearing aid, communication interface, headset, feed for recording device, and headphone functions. The device includes composite transducers connected to a control unit. The composite transducers can be mounted on a headband and are configured to include input transducers for converting acoustic waves into electrical signals for processing by a control unit, and output transducers for converting the processed electrical signals to processed sound waves. The control unit includes an inverter/amplifier and a mixer/output amplifier for inverting the electrical input and controlling the gain for either adjusting the gain to maximize a noise cancellation function or increasing the gain beyond the minimum level heard by the ear to a desired level for a hearing aid function.