If you were given the task of creating the world's best headphones how would you do it? American cable experts JPS Labs proposed the same question but took it a stage further by taking the lofty challenge head on. Targeting the wealthy audiophile audience, money was firmly a secondary factor for consideration. After many years of research and development their planar magnetic Abyss 1266 headphones are the end result. Just be sure to check your bank balance beforehand, because the price of admission is a heart stopping £4,254 inc vat.