An adjustable occlusion headphone includes a housing having a face, a resilient seal member on the housing, adapted to surround the user's ear, and with the face of the housing form a chamber enclosing the user's ear. A speaker communicates through the face of the housing to provide sound to the user's ear. There is at least one port in the face of the housing. A passage extends from each port to the exterior of the housing. A valve member associated with each passage, is operable between an open position and a closed position, and an operator for operating each valve member between its open and closed position to control sound communication from outside the housing to the chamber.