The invention provides a handheld device capable of generating a scratching effect, which comprises a processing unit, a storage unit and a vibration switch. When vibrated the vibration switch changes from an initial state into a power on or off state. The storage unit stores a plurality of audio files which have the same content or different sampling rates. The storage unit also stores a table which records the mapping relationship between the on and off times of the vibration switch in unit time and the sampling rates. If vibrated when playing the audio files, the handheld device determinesthe on and off times of the vibration switch in unit time according to signals of the vibration switch and plays the audio files having the sampling rates corresponding to the on and off times of thevibration switch in unit time according to the table, wherein two audio files consequentially played are continuous in the content. The handheld device provided by the invention brings more pleasuresto users.