A:Answer Hmm - can't say but the interface to your ear are the standard rubber "cups". They do not go into your ear canal that far and I have to assume ear plugs, which do not have the benefit of the electronic noise cancelling and production of other sounds, would need to go much deeper to form the seal to block out sound. With that said, everyone's skin is different and sensitivity to various materials, etc. I would think if she tried them, and used a non-destructive cleaning solution on the rubber "cups" after each use, she would be fine. Assuming the pc answer is to have her check with her doctor to find out what material she is sensitive to first...