“In today’s hectic and noisy world, we are all searching for a little peace and quiet. Well, you might not be able to slip off to a tranquil forest for an hour or two, but you can block out background noise with the Noise-Canceling Headphones. The theory behind this project is that by picking up ambient sound with a microphone and reproducing it out of phase, we can actively cancel or “null” out background noise. In fact, several commercially available devices perform the same function. However, by building your own headset, you can add features not otherwise available and have fun while doing it!” Thanks Nyte! Link.
HOW TO – Build Noise-Canceling Headphones