The present invention provides a headphone structure for extending and enhancing resonance comprising a main body, a cover and a shield. The main body has an accommodating portion for accommodating a speaker, a plurality of master sound guiding holes are penetrated in the accommodating portion and a plurality of side sound guiding holes are penetrated in the main body. A rear cavity space is formed between the cover and the main body, and the shield forms a rear cavity extending space to communicate with the side sound guiding holes and the rear cavity space. Thereby, the headphone structure can reduce air damping through the rear cavity extending space communicating with the rear cavity space, so as to achieve effects of increasing stroke displacement of the speaker and reducing air suppression of sound.