A high comfort sound delivery system (10) for use with a personal communications device such as a telephone. The high comfort sound delivery system (10) has a behind-the-ear member (12) for holding the device on or near an ear of the user, and a sound horn (14) to be positioned at or near the ear canal of the user. Sound is produced by a speaker (26) in a speaker enclosure portion (15) of the behind-the-ear piece (12) and is delivered to the sound horn (14) through a generally flexible connecting member (16). Rotational adjustment is provide to rotating the connecting member (16) in relation to a speaker tube connection projection (20) and/or a sound horn tube connection projection (46). A length adjustment is provided by moving an elongated portion (66) of the connecting member (16) of the sound horn tube connection projection (46). Alternate sound horn bodies (42a, 42b, 42c, 42d, 42e, 42f) provide addition rotational adjustment points.