The disclosure is related to a calibration system for active noise cancellation and a speaker apparatus. The calibration system receives the signals with feedforward control or feedback control active noise cancellation. A gain adjustment element is used to adjust a gain of the signals, and a path selection switch is used to switch connection to a first operational amplifier or to a second operational amplifier. In addition to driving signals, the operational amplifier is also used to adjust a phase of the output signals. The calibration system is able to balance the gain of the signals with active noise cancellation and adjust the phase of signals of a left-channel circuit and a right-channel circuit through gain-phase adjustment. The related speaker apparatus is such as an earphone with the feedforward ANC control circuit, the feedback ANC control circuit, or a hybrid ANC circuit.