A device and a method for integrating 3D sound effect processing and active noise control are proposed. A digital signal processor incorporates an artificial reverberator and a 3D spatial audio processor into an audio module. The audio signal is presented via an earphone. Next, a microphone embedded in the vicinity of the loudspeaker inside the headset is used to sense an external noise while playing, and feed it back to an active noise controller, which generates an anti-noise to eliminate the external noise. Therefore, the signal to noise ratio can be increased and the 3D sound field effect can be significantly enhanced. In addition, a head-related transfer function is more efficiently implemented on the basis of an interaural transfer function in the spatial audio processing to reduce the filter order lower and hence the computation loading.