An entertainment system mounted on a vehicle comprises a plurality of audio sources. The entertainment system further comprises a head unit provided in the front seat area and a rear controller provided in the rear seat area. The head unit includes a control switch for switching between front control and rear control. The front control selects a front audio source to be played in the front seat area and controls the selected front audio source. The rear control selects a rear audio source to be played in the rear seat area and controls the selected rear audio source. Thus, a front user can operate the rear audio source. The head unit further includes an enabling switch for switching between an enabled state in which operation of the rear controller is enabled and a disabled state in which operation of the rear controller is disabled. Thus, audio operation by a rear user can be restricted. The entertainment system switches between connection and disconnection of the rear speakers according to whether the front audio source is the same as the rear audio source.