Abstract: An acoustic transformer for use in a headphone to enhance an auditory experience of a listener, includes a disc or plate with acoustic apertures or aperture regions that is located in front of an acoustic driver in an ear cup of the headphone. In an example configuration, one side or area of the acoustic transformer includes multiple, smaller apertures and an opposite side or area of the acoustic transformer includes a lesser number of larger apertures, or a single larger aperture. When the headphone is over the listener's ear the acoustic transformer is juxtaposed between the acoustic driver and the listener, and in an example configuration the smaller apertures are located toward the front of the listener's ear, and the larger aperture is located toward the back of the listener's ear.