To ensure the same high quality of acoustic radiation from audio systems on each seat of current vehicles, an acoustic device is provided for generating audio signals, which allows sound sources to be integrated into the area located near the headrest of a vehicle seat such that the volume can be regulated in an individual manner without unduly disturbing the other passengers in a vehicle. The headrest does not comprise any loudspeakers, thus is safe regarding accident protection. The acoustic near field at the headrest is generated by means of a sound channel. The loudspeaker is disposed inside the backrest or under the seat, for example, while the sound channel terminates in the headrest. Tuned pipes, the end of which is adjusted to the acoustic impedance of the clearance zone, are used as a sound channel.