A helmet having a dual mode headphone has a helmet. A band is attached to an interior of the helmet. A pair of first housings is provided wherein one of the first housings is formed on each end of the band. A dual mode headphone circuit is provided having a dual-output acoustic transducer module positioned in each of the pair of first housings, the dual-output acoustic transducer module allowing for both air conduction and bone conduction of sound waves. The band is adjustable to position the pair of first housings on the user when the helmet is worn by the user based on a mode of operation of the dual mode headphone circuit.