It is an object of the invention to provide a headset for performing simultaneous two-way communication or alternate two-way communication, which has excellent sound insulating properties such that external noise is not possibly mixed even when used under high noise conditions. A pair of bowl-shaped housings 1 each having an annular pad 2 attached to the rim of an opening portion are connected together through a headband 3, an acoustic speaker 5 supported by a buffer material 4 is arranged in at least one of the housings 1, and a bone conduction microphone 6 supported by the buffer material 4 such that the distal end is brought into abutment against the ear or the portion around the ear when a user wears the headset is arranged in at least one of the housings 1.