A sound producing structure for headphones comprises an enclosure composed of a box and a perforated cover for sealing the box, the box defining a compartment for accommodating a low-frequency ceramic speaker therein, the low-frequency ceramic speaker being suspended between two opposing interior surfaces of the box respectively via a spring means, two ceramic speakers respectively mounted to a top interior surface and a bottom interior surface of the box respectively via a mounting means, the two ceramic speakers being slantingly mounted and facing toward the perforated cover. The low-frequency ceramic speaker and the two ceramic speakers can work together to deliver sounds of different frequency bands to produce a multi-channel sound effect. In addition, the sound producing structure can be employed to design a thinner headphone for increasing portability.