A sound source device is provided. The sound source device includes a wireless communication module, a memory, an audio player, an audio processor and a microprocessor. The wireless communication module receives first digital audio data and generates second digital audio data and a first operation command, and the microprocessor generates a second operation command in response to the first operation command. The audio processor receives the second digital audio data, and converts the second digital audio data to analogy audio data; and the audio processor receives the second operation command, and converts the second digital audio data to an audio compressed file. The audio player receives and plays the analogy audio data, and the memory receives and stores the audio compressed file.

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