Once you've decided to make your own wireless headphone you need some knowledge about what we are going to do. First of all you need a headphone (An old one or which you are using). The headphone should have enough inner space (I mean to say that when you open the headphone the stuff "The radio receiver module" which we are going to install in in fit in easily). You have to buy a small radio receiver module be sure to use the smallest with auto or manual tuning. Now what we are going to do is install the radio module inside the headphone and then tune it to your Emitter's frequency and grab some of the controls of the radio module out of the headphones so that you can tune it without opening the whole headphone again. Now we move on to the Emitter, you have to make your own Emitter. It's a simple Electronics project. The circuit consists of one 2N2222 or BC547 transistor (You can use one or the other depending on the availability, But i prefer using a 2N2222 transistor) used as a base amplifier which amplifies the audio signals form your computer or T.V. and converts it into FM signal. The emitter's frequency is between 87.5 to 108.0 Mhz (Common radio frequency) and can be tuned to any frequency by changing the value of the 20-40 picofarad variable capacitor. Now FYI it's rage in not good up-to 3-4 rooms or 5meters so i my view you won't need a license for the frequency usage. You can emit any kind to audio signal from T.V, Computer, MP3 player , Mobile Phone , etc.