The present disclosure discloses a sound receiving that includes an air conduction sound receiving circuit, a bone conduction sound receiving circuit, an adaptive filter, a crossover frequency control circuit and a synthesis circuit. The air conduction sound receiving circuit generates an air conduction sound signal. The bone conduction sound receiving circuit generates a bone conduction sound signal. The adaptive filter performs calculation according to a minimum of an error function in real time to generate a transferring filter function to filter the bone conduction sound signal to generate a transferred bone conduction sound signal. The crossover frequency control circuit determines a crossover frequency according to a maximum energy frequency point of the transferring filter function on a frequency domain. The synthesis circuit synthesizes the air conduction sound signal higher than the crossover frequency and the bone conduction sound signal lower than the crossover frequency to generate a synthesized sound signal.