end 43 of tube nipple 9 and the ear canal of a user flexible eartip 39 may be for example an er 14 eartip available from etymotic research inc other types of eartips may also be used such as for example that shown in our u s pat no 5 887 070 an acoustic damper 44 is preferably located in inner portion 31 of tube nipple 9 near input end 37 of tube nipple 9 it is desirable to locate the acoustic damper 44 as such i e far enough away from the output end 43 of tube nipple 9 so that it does not become clogged from for example ear wax this wax free and simple construction enables the flexible eartip 39 to be replaced after use and eliminates the need for a separate damper replacement kit such as that sold with prior art devices acoustic damper 44 serves to cancel a resonance at lower frequencies the remaining horn resonance effect e g between 3 and 5 khz is used to help equalization acoustic damper 44 may be for example 680 u03c9 a receiver 45 is mounted within unitary housing 3 for example receiver 45 is mounted on an inner surface 47 of housing portion 5 a shock absorbing material 49 is placed between the surface 47 and the receiver 45 to dampen any vibrations that may be transmitted by the unitary housing 3 the receiver 45 and shock absorbing material 49 may be mounted using glue or other adhesive type material receiver.