An adjustable sound valve for use in a hearing protection device, such as a set of industrial-use ear-muffs or helmet. The purpose of the sound valve being to allow the user to select the degree of attenuation of environmental noise. The sound valve having an attenuator for varying the passage of sound to the ear of a user and a controller attached thereto. The controller is configurable between a first position in which the passage size is pre-determined and a second position in which the passage si ze is variable based on a user-determined attenuator setting.