This creation is a kind of translucent ear phone structure of related waterproof of what, mainly includes an earplug body, which is equipped with a channel for running through ontology, and wherein the what channel path is equipped with an at least acoustics nethike embrane; Thereby, sound can be transmitted through channel and acoustics nethike embrane to allow in the earplug body caulked what ear canal, and there is the dual function of waterproofness by acoustics nethike embrane itself, simultaneously, high and low audio sieve can further be reached using the setting of multilayer number acoustics nethike embrane to subtract, person the effect of to adjust unnecessary wave audio.本創作係有關於一種防水透音耳塞結構,其主要包含有一耳塞本體,該耳塞本體設有一貫穿本體的通道,其中於該通道路徑上設有至少一聲學網膜;藉此,以讓該耳塞本體嵌塞於耳道內而能透過通道與聲學網膜傳遞聲音,且藉聲學網膜本身具有防水性之雙重功能,同時,可再進一步使用多層數聲學網膜之設置而達到高、低音頻篩減,以調節不必要之聲音音頻的功效者。