A method for manufacturing an acoustical device, especially a hearing device, comprising the steps of: • providing in a device casing an acoustical/electrical input converter arrangement with an electrical output (A 3); • providing an audio signal processing unit for establishing audio signal processing of the device according to individual needs and/or purpose of the device, having an input and an output; • providing at least one electrical/mechanical output converter with an input (E 7); • providing a filter arrangement with adjustable high-pass characteristic, with a control input (C 5) for said characteristic, an input (E 5) and an output (A 5); • establishing the following operational connections: between said output (A 3) of said input converter arrangement and said input (E 5) of said filter arrangement, between said output (A 5) of said filter arrangement and said control input (C 5) for said characteristic, between said output (A 5) of said filter arrangement and said input of said processing unit, between said output of said processing unit and said input (E 7) of said at least one output converter, characterized in further comprising: • realizing said filter arrangement with a predictor unit by operationally connecting said output of said input converter arrangement with said predictor unit with the following structure: - a time delay unit with an input (E 19) operationally connected to said output (A 3) of said input converter arrangement; - an adjustable low-pass filter unit with an input (E 17) operationally connected to an output (A 19) of said time delay unit and with an output (A 17) operationally connected to one input of a subtraction unit; wherein said output (A 3) of said input converter arrangement is operationally connected substantially unfiltered with respect to frequency to a second input of said subtraction unit; and wherein an output (A 21) of said subtraction unit is operationally connected to a control input (C 17) of said low-pass filter unit for adjusting a characteristic of said low-pass filter unit, said control input (C 17) of said low-pass filter unit being said control input (C 5) of said filter arrangement and said output (A 21) of said subtraction unit being said output (A 5) of said filter arrangement. • providing in a device casing an acoustical/electrical input converter arrangement with an electrical output (A 3); • providing an audio signal processing unit for establishing audio signal processing of the device according to individual needs and/or purpose of the device, having an input and an output; • providing at least one electrical/mechanical output converter with an input (E 7); • providing a filter arrangement with adjustable high-pass characteristic, with a control input (C 5) for said characteristic, an input (E 5) and an output (A 5); • establishing the following operational connections: between said output (A 3) of said input converter arrangement and said input (E 5) of said filter arrangement, between said output (A 5) of said filter arrangement and said control input (C 5) for said characteristic, between said output (A 5) of said filter arrangement and said input of said processing unit, between said output of said processing unit and said input (E 7) of said at least one output converter, between said output (A 3) of said input converter arrangement and said input (E 5) of said filter arrangement, between said output (A 5) of said filter arrangement and said control input (C 5) for said characteristic, between said output (A 5) of said filter arrangement and said input of said processing unit, between said output of said processing unit and said input (E 7) of said at least one output converter, • realizing said filter arrangement with a predictor unit by operationally connecting said output of said input converter arrangement with said predictor unit with the following structure: - a time delay unit with an input (E 19) operationally connected to said output (A 3) of said input converter arrangement; - an adjustable low-pass filter unit with an input (E 17) operationally connected to an output (A 19) of said time delay unit and with an output (A 17) operationally connected to one input of a subtraction unit; wherein said output (A 3) of said input converter arrangement is operationally connected substantially unfiltered with respect to frequency to a second input of said subtraction unit; and wherein an output (A 21) of said subtraction unit is operationally connected to a control input (C 17) of said low-pass filter unit for adjusting a characteristic of said low-pass filter unit, said control input (C 17) of said low-pass filter unit being said control input (C 5) of said filter arrangement and said output (A 21) of said subtraction unit being said output (A 5) of said filter arrangement. - a time delay unit with an input (E 19) operationally connected to said output (A 3) of said input converter arrangement; - an adjustable low-pass filter unit with an input (E 17) operationally connected to an output (A 19) of said time delay unit and with an output (A 17) operationally connected to one input of a subtraction unit;