This study displays theoretical and experimental investigation on the characteristics of the relocated zone of quiet by a virtual microphone (VM) based filtered-x LMS (FxLMS) algorithm which can be embedded in a real-time digital controller for an active headrest system. The attenuation changes at the relocated zones of quiet by the variation of the distance between the ear and the error microphone are mainly examined. An active headrest system was implemented for the control experiment at a chair and consists of two (left and right) secondary loudspeakers, two error microphones, two observer microphones at ear positions in a HATS, and other electronics including a dSPACE 1401 controller. The VM based FxLMS algorithm achieved an attenuation of about 22 dB in the control experiment against a narrowband primary noise by the variation of the distance between the ear and the error microphone. The important factors for the algorithm are discussed as well.