Source Starfinder Armory
Item Level 5; Price 2,830; System Ears
Your ears are implanted with magical sound-dampening membranes. You can activate selective ears as a move action or as a reaction to protect yourself from dangerous sounds. When you activate your selective ears as a reaction, you can’t take a move action on your next turn. Selective ears have three modes: inactive, muffling, and silence. Your selective ears remain in their current mode until you change them. While your selective ears are in muffling mode, you take a –2 penalty to initiative checks and hearing-based Perception checks, but you can’t be deafened for more than 1 round by sonic effects and you have sonic resistance 1. While your selective ears are in silence mode, you are deafened and thus immune to sound-based sense-dependent effects, and you also have sonic resistance 5.