An eartip comprises a central tube part and a cone, the central tube part is in the shape of a column, the cone wraps around the central tube part, the cone comprises a first portion and a second portion, the first portion has a first hardness, the second portion has a second hardness less than the first hardness, a first upper end of the first portion is connected to a top end of the central tube part, and a bottom end of the first portion overlaps with a second upper end of the second portion to form a transition. The invention aims to solve the problems in the prior art that a hardness of eartip materials is too hard to cause discomfort to users, and too soft that may cause the structure to collapse.