The disclosure relates to combined active noise cancellation and noise compensation in a headphone. An audio processing device includes a selector and a noise compensation unit. The selector can select one of a plurality of first transfer functions based on at least one feature of at least one of an external noise and a content audio signal representing a sound to be reproduced through the headphone. The noise compensation unit can compute a second audio signal by applying the selected first transfer function to a first audio signal, and derive gains for the noise compensation at least based on the second audio signal. The at least one feature can be used to distinguish at least two of the first transfer functions. Each of the first transfer functions can transform the first audio signal to the second audio signal which is assumed as representing a version of the sound represented by the first audio signal, which arrives at an eardrum of a listener wearing the headphone. The first audio signal is one of a noise signal representing the external noise and the content audio signal.