The invention provides a method of using computer system to control low frequency device and its application. The method comprises: executing a low frequency control software in a computer system； providing a low frequency device which is external to and independent from the computer system, wherein the low frequency device includes a low frequency pulse generation module for generating low frequency pulse and transmitting the same to at least one positive electrode and one negative electrode； electrically connecting the low frequency device to the computer system through a USB or earphone interface connecting means so that the computer system can provide electric power and control signal to the low frequency device； and using the low frequency control software to generate a low frequency pulse display control unit in a display control interface of the computer system for allowing the user to control and operate the low frequency device to generate the voltage and frequency of the low frequency pulse. As a result, the computer system can be used to control the low frequency device and supply power thereto, and thus there is no need to provide an electric power and control interface structure in the low frequency device, so as to achieve a simplified and small-sized structure. Therefore, when the low frequency device is applied to an electronic auricular needling treatment product or other electronic acupuncture product, the usage is more convenient without occupying much space so as to achieve the practical progressiveness of easy carry.一種低週波耳機裝置，其特點主要包括左、右側耳機單元以及一條傳輸線，且傳輸線輸入端並電性連接一低週波脈沖產生模組而能夠產生低週波脈沖並傳輸到至少一正、負電極，又低週波脈沖產生模組並包括一USB介面或耳機介面以與一電腦系統電性連接；藉此，低週波耳機裝置係藉由電腦系統提供電力、控制訊號及音訊之播放功能。
