A switch assembly and an earphone set having the same. The switch assembly includes a first plate in which a board is mounted, a second plate installed opposite the first plate, a connection member provided between the first and second plates so as to resiliently connect the first and second plates, a plurality of first contacts provided on a rear face thereof in order to selectively connect a circuit of the board, and a plurality of second contacts provided on a front face thereof in correspondence to the first contacts.