Sound absorbing device of the type adapted to cover the ears of a user

A manufacture for use in a pair of headphones, wherein the manufacture comprises a sound-absorbing device that is configured to cover an ear, wherein the sound-absorbing device comprises both a sheet and a sound-absorbing material, wherein the sheet defines a cellular scaffold that comprises cells, wherein the sound-absorbing material comprises a thixotropic material that is located in the cells of the cellular scaffold, wherein the thixotropic material exhibits a low viscosity drop in response to low intensity noise and disproportionately high viscosity decrease in response to high intensity noise, wherein the thixotropic material has an apparent viscosity that decreases in response to constant sheer stress, and wherein the apparent viscosity gradually returns to equilibrium following removal of the sheer stress.