Second most expensive headphones in the world are the Edition 5 from Ultrasone. Why this cost? Because of the Ethiopian long-haired sheep leather, bog oak with a “seven-layer varnishing process” and titanium-coated 40 mm driers. They are also rare.
Here you have them, the most expensive headphones in the world. For the Abyss AB-1266 the price is justified by the solid aluminum components, lambskin pads. According to Steve Guttenberg from CNET, “With good recordings you feel like you’re in the room with the band; no other headphone can come close to producing that level of realism.” Is the price justified? It’s for you to decide!