A flat earplug and flat earplug package assembly is provided and a method of forming a flat earplug. The flat earplug includes a flat, rectangular foam sheet having a first surface and second surface, and adapted to be rolled up upon itself to form a coiled earplug for insertion into a users ear. An inner coil is compressed to form a rigid coil when rolled up upon itself and an outer coil expands after the coiled earplug is inserted into the users ear. The flat earplug package assembly includes a tray container for retaining the foam sheet therein and a wrapping for enclosing the flat earplug and tray container therein.
