Performance Build Quality Comfort Value PRICE $2,300 AT A GLANCE Plus Remarkably transparent Fine, handmade build quality Very, very comfortable Minus New-gen balanced cable may not fit current headphone amps/sources THE VERDICT $2,300 Sony has a long history of making reference-quality headphones, starting with the limited-edition MDR-R10. That was in 1989—and at $2,500, it was the most expensive headphone in the world. A couple of years ago, I had the pleasure of spending a few hours with an MDR-R10, and it was the most beautiful-sounding headphone I’d ever heard. No wonder the cognoscenti dubbed it the Stradivarius of headphones and scooped them all up years ago. MDR-R10s rarely come up for sale, but when they do, they go for at least $6,000!