Abstract: A headphone comprising: two ear cups; a head band; and coupling means for rotatably coupling the ear cups to the head band, the ear cups having ear pads on those sides facing each other, respectively, the head band being positioned on that side of each of the ear cups away from the side where the ear pad is provided, said coupling means rotatably coupling the head band to that side of each of the ear cups located away from the side where the ear pad is provided, whereby the coupling means enables each of the ear cups to make vertical and horizontal rotations relative to the ear of the user. This headphone insures free rotation of the ear cups in universal directions, and the rotation angle can be controlled as required. Moreover, the headphone as a whole can be provided in a compact size.