A headset assembly with a recording function for communication includes a left earphone, a right earphone, a call module, and a recording module. The left and the right earphones respectively have a speaker and a microphone. The call module is electrically connected to the left or the right earphone. The recording module is electrically connected to the left and the right earphones. In a first operation mode, the call module communicates with an external communication device through the microphone and the speaker of the left or the right earphone. In a second operation mode, the recording module receives an ambient sound signal through the microphones simultaneously, and records and stores the ambient sound signal. As the microphones are placed in a left auricle and a right auricle, recorded sound may have an effect of a head-related transfer function (HRTF), thus achieving an effect of a stereo sound field during playback.