This story originally appeared at InnerFidelity.com

It's not often one get's to set-up $37,000+ worth of the world's best headphone gear on the dining room table. I should do a little comparative listening test and report my findings, methinks.

Wasn't easy to write with all the good music going on in my head, though.

Stereophile editor John Atkinson has been honored by being invited to give the Richard C. Heyser Memorial Lecture at the 131st Audio Engineering Society Convention, held at the Jacob Javits Center in Manhattan. The Memorial Lecture was established in May 1999 to honor the memory of the famed audio theorist, engineer, reviewer, scientist at the Jet Propulsion Laboratory, inventor of Time Delay Spectrometry, and AES Silver Medal recipient. The Memorial Lecture has previously honored Ray Dolby, recording engineer Phil Ramone, futurist Ray Kurzweil, mathematicians Manfred Schroeder and Stanley Lipshitz, film sound pioneer and editor Walter Murch, Andy Moorer of Sonic Solutions and Adobe, Roger Lagadec, Kees Schouhamer Imminck, who developed the optical data-reading technology used in the CD, and acoustician Leo Beranek. The lecture will be at 7pm on Friday, October 21. The Convention program and details can be found here.

While August 29 was officially the day the State of Connecticut honored Sennheiser Electronic Corporation, the celebrations the US subsidiary of the German headphone and microphone manufacturer had planned were postponed, thanks to Hurricane Irene. But Tuesday, September 20 saw journalists converging on the company's headquarters in shoreline town of Old Lyme—"conveniently located midway between New York and Boston," according to company president John Falcone, pictured above—to take part in the delayed event. "This recognition celebrates Sennheiser's vital role in the business community, as well as the talented and passionate employees who are essential to its success," stated Governor Dannel P. Malloy in an official document that proclaimed August 29, 2011 as Sennheiser Electronic Corporation Day.

The Audio Research D-160B has been heavily modified since the D-160A, and uses the same technology as the D-70, D-115, and D-250. It embodies William Z. Johnson's latest transformer and power supply designs, his latest choice of capacitors and resistors, and the same independent regulation of screens, drivers, and front end. D-160s and D-160As can be converted to D-160Bs for $1500.

It says something for the state of technology that, after a quarter of a century, there still is no authoritative explanation for why so many high-end audiophiles prefer tubes. Tubes not only refuse to die, they seem to be coming back. The number of US and British firms making high-end tube equipment is growing steadily, and an increasing number of comparatively low-priced units are becoming available. There is a large market in renovated or used tube equipment—I must confess to owning a converted McIntosh MR-71 tuner—and there are even some indications that tube manufacturers are improving their reliability, although getting good tubes remains a problem.