Auditory discomfort induced by hearing protection devices (HPD) which is related to the value of the sound pressure at the eardrum is one reason that reduces their efficiency. Numerical models prove to be efficient tools to better predict this pressure since they allow for integrating all geometrical and structural complexities of the head-ear-HPD system and go beyond the practical and ethical limits of experiments on living humans. The ultimate goal of this research is to elaborate a finite element (FE) model of a head-ear-HPD system and an associated anatomical phantom to investigate both the air-conducted and bone-conducted sound transmission through ears occluded or not by HPD of earplug type. This paper focuses on the development of the FE head model and its preliminary evaluation. The procedures of geometrical reconstruction and modeling of the head, including the brain, cerebrospinal fluid, skull, and soft tissues based on in-vivo magnetic resonance imaging and cone-beam computed tomography medical images are explained. As head resonances are related to bone-conducted sound, the eigenfrequencies and corresponding mode shapes of the system provide valuable information for interpreting its vibratory response and also for further understanding their impacts on hearing perception. Therefore, as a first step in the FE head model evaluation, a modal analysis and a study of the forced response are carried out using COMSOL Multiphysics 5.4 (COMSOL®, Sweden). Results are compared with available numerical and experimental data in the literature and discussed.