A headphone, which adjusts its decorative light by rotation, includes a headgear, earmuffs, light-emitting components and light covers. Each earmuff includes a translucent housing or a transparent housing. The light-emitting components are located in the earmuff, corresponds to the translucent housing. Light covers cover the earmuffs. First connecting members of the light covers are pivotally connected to the headgear so that the light covers can be easily rotated and the earmuffs can be adjusted to suit the user's head. The rotation of the light covers, which is relative to the translucent housing, changes the light-transmitting area of the translucent housings, so the headphone provides a variety of light effects and gorgeous visual experience.