Low frequency noise has a masking effect on speech, which significantly reduces the speech intelligibility. Usually, in order to overcome the masking effect the sound level of the communication signal is increased. Exposure to the communication system then causes hearing damage. A feasible approach is to reduce the low frequency noise by using active techniques combined with a method for reducing the noise in the intercom microphone signal. In order to achieve an efficient low frequency noise attenuation inside the headset an active hybrid headset is proposed, and in order to suppress the background noise in speech signals spectral subtraction is used. Improved low frequency noise attenuation enables lower communication levels and reduces the risk for hearing damage.