A dual attenuation ear (DNA) protecting headset/earmuff, having means for externally adjusting the location of an integral inner earplug into the ear canal of a wearer, useful in high noise environments. In a headgear such as an earmuff, there is typically no way to insert an additional attenuation device, such as an earplug, once the earmuff is placed on the ear. The apparatus includes a pair of toggle levers equipped with replaceable earplugs on the ends, which are integral to the headgear and accessible from outside of the earcup. Manual manipulation of the toggle selectively manipulates the end of the earplug into the wearer's ear, providing additional degrees of ambient sound attenuation. The earmuff device, with concurrent dual protection, can be placed or removed from the ear without requiring a two-step process of first inserting the earplug, and then covering it with the earcup or vise-versa.