Although not specifically an "assistive device", headphones can be used by hard of hearing people to improve their hearing in some situations. Headphones can be plugged into many different sound sources, including the TV, stereos, CD players, computers and phones. Even people with serious hearing losses may be able to hear well with headphones, but that depends on their hearing and their hearing aids. People whose hearing loss is relatively flat across different frequencies may do quite well with hearing aids, since what they need is volume.......... It can even act as a "bra".