We propose a stereo transmission technique using infrared rays and pulse density modulation (PDM) for digital wireless audio headphone systems. The main feature of the proposed technique is the use of two channels for transmission: the PDM data channel and the synchronized clock channel. This technique improves receiver characteristics to a noise floor of -80 dB and a second distortion of 62 dB and achieves a very low power consumption of 3.5 mW.