The invention discloses an audio processing method for a bone conduction headset, the bone conduction headset and an audio playback device based on the bone conduction headset. The bone conduction headset comprises a human bone and tissue model modeling module, a digital pre-corrector, a delay estimation unit, a digital-to-analog converter, an analog-digital converter, a first low-pass filter, a second low-pass filter, an audio amplifier, an audio driving amplifier, at least one bone conduction microphone, and at least one bone conduction vibrator. In the method, human bone and tissue attenuation effect information of different users is detected in real time; a compensating transfer function is generated based on the attenuation effect information; and an input audio signal is subjected to digital pre-correction via the compensating transfer function, and then the processed input audio signal is transmitted in human bones and tissues. Through adoption of the method, a problem that experience of the bone conduction headset is different caused by different tissue thickness of the different users is solved.