The present disclosure generally provides an apparatus and method of forming a pressure equalizing audio speaker that can be easily manufactured and provides a high quality audio output. One or more of the embodiments of the disclosure provided herein include a sealed enclosure that has at least one liquid impermeable and gas permeable region that allows the flow of a gas between an interior region and an exterior region, while preventing or substantially inhibiting the movement of a liquid from the exterior region into the internal region. In general, the liquid impermeable and gas permeable regions are configured to allow slowly changing gas pressures registered between the internal region and exterior region to be relieved, while allowing rapidly changing gas pressures generated by the diaphragm at audible frequencies to function at a desired level during use.