Abstract: An acoustical control earpiece comprised of non-foamed polyvinyl chloride plastisol. The earpieces may be acoustical hearing protective earplugs as well as overmolds and covers for audio sound reproduction devices such as headphones, speakers, and hearing aids, and may be used alone or in conjunction with hearing protector bands or eyewear. The earplugs may have an open or closed internal void therewithin, are adapted for receipt into the concha and ear canal of a wearer. The earpieces may be formed by injection molding, roto-molding, or slush molding. The hardness of the earpieces has a 00 Durometer hardness value of about 10 to 90 and preferably ranging 40 to 60.