Performance Build Quality Comfort Value PRICE $249 AT A GLANCE Plus Smooth tonal balance Euro design flair Minus High-ish head-clamping pressure THE VERDICT Focal’s latest-generation headphone strikes a keen balance of resolution and a sweet tonal balance. Here we go again. That’s what I remember thinking when I heard that Focal, France’s largest speaker manufacturer, was going to start making headphones. After Beats by Dre opened the floodgates, a number of speaker and electronics companies that never made headphones started jumping into the market. We all know about Bower & Wilkins and Klipsch, but then there was KEF, NAD, Polk, PSB, RBH, and more—so when Focal joined the pack a few years ago, it wasn’t a shocker. Thing is, making great speakers is a completely different skill set than crafting headphones. After all, speakers “play” the room; headphones only have to make your ears happy. Apparently, that’s harder than it seems.