Earphone attenuation values were determined for 17 children (6-14 years old) using supra-aural (TDH-49P/Model 51 cushion) and insert earphones (E-A-Rtone 3A) terminated by an E-A-Rlink 3A (for normal size ear canals) or E-A-Rlink 3B (for small size ear canals) foam eartips, and for 10 adults having small ear canals using insert earphones and E-A-Rlink 3B foam eartips. The test signals were 1/3-octave bands of noise presented in a diffuse sound field (re: ANSI S12.6-1984). The supra-aural earphone attenuation values for the children were slightly higher (more attenuation) or similar to reported adult values, and always lower (less attenuation) compared with insert earphone/E-A-Rlink 3A (IE/3A) or 3B (IE/3B) values for both children and adults. The IE/3B attenuation values were similar between the children and adults and provided slightly more attenuation than the IE/3A. Overall, the results indicated that the ANSI S3.1-1991 maximum permissible ambient noise levels allowed in a test room for ears covered testing with a supra-aural earphone, which were determined using adult values, are appropriate for testing children. Future revisions of ANSI S3.1-1991 may include maximum permissible ambient noise levels for testing with insert earphones. The IE/3A and IE/3B attenuation values could be used for that purpose. In the meantime, because more attenuation was provided by the IE/3A and IE/3B, they can be used for testing both children and adults in higher ambient noise levels than specified in ANSI S3.1-1991.