I would like someone to help me with this

A special set of earplugs or ear device that you could program to block out certain sounds. It would work like this: The earplugs would also be a recording devise. You would record the sound you would like to block out, for instance The Cough, and put it into the earplug's memory chip. It would then be set so as soon that sound entered your ears the plug's memory would recognize the sound and mute it before your brain was able to register it. I suppose there would have to be a bit of a delay like on the radio or live tv for this to actually work so you would be hearing everything just a millisecond or 2 after. This would not be good for conversation or live music, but for work purposes, sleeping, and probably many others this would not be such a bad thing. Can someone design this for me? Maybe I should bring the idea over to the Retortion Labs http://retortion.net and we can work on this together. I believe this really can be created.