The present invention relates to a new structure of earplugs that can easily adjust the degree of attenuation of noise. The earplugs according to the present invention extends in the vertical direction, the lower side is composed of an open cylindrical shape, and on one side of the upper surface, the body 10 is formed with an opening and closing hole 11 through which external noise flows, and at the bottom of the body 10 Combined to seal the lower end of the body 10, the central portion of the noise discharge hole 21 is formed and the lower side 20, the lower plate 20 is provided with an extension pipe 22 extending downward from the noise discharge hole 21, It is made of an elastic material and is coupled to the outside of the extension tube 22 and is provided with an elastic ear tip 30 inserted into a user's ear and a middle portion of the noise discharge hole 21 to provide the noise discharge hole 21 ) Is provided with a sound absorbing member 40 to attenuate the noise discharged, and an adjustment pin 51 rotatably coupled to the inside of the body 10 in a lateral direction and inserted into the opening / closing hole 11 on one side. It is composed of an opening and closing member 50, so that the user can use the adjusting pin 51 By freely adjusting the opening / closing degree of the opening / closing hole 11, it is possible to control the degree to which noise is shielded by the earplugs. Therefore, there is an advantage that it can be effectively used in a variety of situations compared to the conventional earplugs can not control the degree of noise shielding.본 발명은 소음의 감쇄정도를 손쉽게 조절할 수 있도록 된 새로운 구조의 귀마개에 관한 것이다.본 발명에 따른 귀마개는 상하방향으로 연장되며 하측이 개방된 통형상으로 구성되고 상면 일측에는 외부의 소음이 유입되는 개폐공(11)이 형성된 바디(10)와, 상기 바디(10)의 하단에 결합되어 바디(10)의 하단을 밀폐하며 중앙부에는 소음배출공(21)이 형성되고 하측면에는 상기 소음배출공(21)에서 하측으로 연장된 연장관(22)이 구비된 하부판(20)과, 탄성이 있는 재질로 구성되어 상기 연장관(22)의 외측에 결합되며 사용자의 귀에 삽입되는 탄성이 있는 이어팁(30)과, 상기 소음배출공(21)의 중간부에 구비되어 상기 소음배출공(21)으로 배출되는 소음을 감쇄시키는 흡음부재(40)와, 상기 바디(10)의 내부에 측방향으로 회