Electromagnetic interactions between conventional earphones and the electroencephalography (EEG) electrodes used for analyzing brain waves give rise to efficiency problems in neurophysiological studies of auditory perception. Currently used speakers and headphones are electromagnetic devices based on strong magnets. In spite of intensive use of such systems, there has been no effective way to eliminate the electromagnetic artifacts produced by such audio transmitting devices to date. The ability for transferring audible sounds without the use of electromagnetic devices that can affect the EEG signal would open up many innovative possibilities in Audio Technologies. Audible sound transfer over long distances is possible by the photoacoustic effect. In such studies, the modulated optical signal can be converted into an audible signal arising from the absorption of the light energy of relevant molecules. In this study, we propose an earphone based on the photoacoustic effect, and calculated the dB SPL (Sound Pressure Level) values for a spherical cell filled with olive pomace. By the use of the method of Diebold and Westervelt, we theoretically calculated the sound pressure levels for our cell and determined a 60 dB SPL at a sound frequency of 1000 Hz for our preliminary earphone design.