A system enables two different users to independently view and listen to two completely different programs being displayed concurrently on the same display (e.g., in a split screen mode), or on multiple displays that are visible by different users, by sending the audio signal of one of the programs being displayed to the headphone device of the user currently looking at that program being displayed on the display. In one embodiment, the headphone device includes a camera mounted on the headphone device that is positioned to detect and/or track eye movements/positions or other movements of the user wearing the headphone device to determine which program that user is currently looking at.