A system and method for selectively switching between a plurality of audio channels are provided. The system and method of the present disclosure will enable a user to listen to desired audio content, e.g., music with a total lack of distraction while selectively allowing certain important and selected sounds to interrupt the audio content. The system for selectively switching between a plurality of audio channels includes an audio content device (ACD) for supplying audio content on a first channel; at least one microphone input device for generating an acoustic signal from sound external to the system on a second channel; an audio signal processing control unit (ASPCU) for receiving the audio content on the first channel and the acoustic signal on the second channel and for selectively switching between the first and second channel; and an audio output device (AOD) for audibly producing sounds from the selected channel.