An electronic system and an audio processing method are provided. The electronic system includes a physiological signal sensor, a processing circuit, an audio processing circuit and an audio output device. The physiological signal sensor is utilized for measuring a physiological signal of a user. The processing circuit is utilized for determining an audio setting according to the physiological signal. The audio processing circuit is utilized for receiving an audio signal and adjusting the audio signal according to the audio setting so as to generate an audio output signal. The audio output circuit is utilized for playing the audio output signal.
