An earpiece is provided containing a thermal activator layer comprised of a first polymer, the thermal activator layer being separated from the tympanic membrane of the user's ear by an air gap, and an acoustical reflector layer, containing a second polymer and pigment particles, adjacent to the thermal activator layer. The earpiece may be produced by sequential introduction of various liquefied components in layers within the ear canal, with the components being cured to provide the thermal activator layer and the acoustical reflector layer.