An ear unit and a portable sound device having the same are provided. The ear unit includes a driver unit, an ear housing configured to form an electric part in which the driver unit is mounted and including a bass hole and a flat hole formed in a first surface of the electric part, a rotator including a second surface opposite the first surface and rotatably coupled to the ear housing, and an opening/closing hole provided in the second surface of the rotator to open or close the bass hole or the flat hole according to rotation of the rotator. The flat hole is connected to an inner hole formed in one position inside the first surface so as to form a duct.