Abstract: A transducer, a headphone and a method reduce noise and/or ambient sounds. The headphone has a microphone, a transducer and/or an electrical circuit for producing and/or for transmitting an anti-noise sound wave and/or a noise compensation signal inside an ear cup of the headphone. The anti-noise sound wave and/or the noise compensation signal cancels, dampens and/or reduces a sound wave of the noise and/or of the ambient sounds inside the ear cup. The transducer produces and/or transmits an audio signal which is received by an ear of a user. The microphone and the transducer are connected to, are attached to and/or are in communication with the electrical circuit within the headphone. The transducer has a double-sided diaphragm with concentric circular corrugations and/or foil spiral conductors on each side of the diaphragm. The microphone inside the ear cup is covered by and/or is connected to a sound absorbing material inside the ear cup of the headphone.