The present invention relates to the field of headphone technology and provides a fine tuning structure for headphones, configured for tuning an angle between a head band and an audible unit of the headphone, the fine tuning structure includes an upper assembly connected to an end of the head band and a lower assembly connected to the audible unit, the upper assembly and the lower assembly are hinged together, the upper assembly is provided with a limiting step, the lower assembly is movably connected to a limiting part, an end face of the limiting part is provided with a limiting curved surface abutted against the limiting step and configured for limiting an angle of the lower assembly relative to the upper assembly. In the fine tuning structure according to the present invention, the angle between the upper assembly and the lower assembly can be tuned via selecting a different place of the limiting curved surface to abut against the limiting step, so that the angle of the audible unit relative to the head band can be tuned, and the wearing comfort of the headphone can be improved.