Device for processing audio signals for reproduction via headphone or earphones with adjustable improvement of intelligibility of speech, comprising - a filter bank for splitting an input audio signal (In) into at least three frequency bands, with a frequency band respectively for signal components of low, medium and high audible frequencies; - at least three individually adjustable audio compressors (33L, 33M, 33H) that are connected with the filter bank so as to process one of the signal components of the filter bank each, wherein high input levels above a threshold of their respective frequency band are limited to a maximum; - a summation unit for summing up output signals of the audio compressors (33L, 33M, 33H), wherein an output signal (Out) with improved speech intelligibility is generated; and - a user interface with at least two independently adjustable parameters, wherein one parameter controls an overall volume of the output signal and the second parameter controls the improvement of speech intelligibility, wherein for improving the speech intelligibility by an increase of the second parameter a gain level of the audio compressor for high frequencies for audio signals with low volume level is increased more than a gain level for audio signals with medium or high volume level, characterized in that additionally, a gain level of the audio compressor for low frequencies is reduced, such that with an increase of the second parameter the low frequencies are increasingly attenuated. - a filter bank for splitting an input audio signal (In) into at least three frequency bands, with a frequency band respectively for signal components of low, medium and high audible frequencies; - at least three individually adjustable audio compressors (33L, 33M, 33H) that are connected with the filter bank so as to process one of the signal components of the filter bank each, wherein high input levels above a threshold of their respective frequency band are limited to a maximum; - a summation unit for summing up output signals of the audio compressors (33L, 33M, 33H), wherein an output signal (Out) with improved speech intelligibility is generated; and - a user interface with at least two independently adjustable parameters, wherein one parameter controls an overall volume of the output signal and the second parameter controls the improvement of speech intelligibility, wherein for improving the speech intelligibility by an increase of the second parameter a gain level of the audio compressor for high frequencies for audio signals with low volume level is increased more than a gain level for audio signals with medium or high volume level, characterized in that additionally, a gain level of the audio compressor for low frequencies is reduced, such that with an increase of the second parameter the low frequencies are increasingly attenuated. wherein one parameter controls an overall volume of the output signal and the second parameter controls the improvement of speech intelligibility, wherein for improving the speech intelligibility by an increase of the second parameter a gain level of the audio compressor for high frequencies for audio signals with low volume level is increased more than a gain level for audio signals with medium or high volume level, characterized in that additionally, a gain level of the audio compressor for low frequencies is reduced, such that with an increase of the second parameter the low frequencies are increasingly attenuated.