Abstract: A headphone earpiece for wearing on a person's ear, comprises an annular pad adapted to engage around the ear and a sound transducer having a transducer diaphragm supported within said pad so as to define a coupling space between the transducer diaphragm and the person's ear. The support means includes a rigid plate between the diaphragm and the pad which has frictional resistances distributed thereover and which may advantageously comprise the material of the plate itself or a plurality of openings or holes having acoustic frictional resistance elements therebehind or positioned in the holes. The rear portion of the support means includes a cap having perforations which covers the back portion of the transducer.