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Compensated frequency response plot shows a headphone with a very linear response between 30Hz and 2kHz, with normal subsequent dip, and then a peak at 10kHz that does not exceed the line drawn from 30Hz to 2kHz. Other than maybe 5dB more response at 6kHz, response to 10kHz is near ideal. Response above 10kHz should be about 15dB higher; these cans do lack air and finesse above 10kHz.

You'll notice bass is nicely extended and flat to 30Hz, but the 30Hz square wave has a…

Bowers & Wilkins P7 ($399)
I think we're entering a wonderful time: Full-size, sealed headphones are getting better and better! In roughly the past year we've seen the Sennheiser Momentum, NAD VISO HP50, Focal Spirit Classic, and V-Moda M100 (for the bassheads) appear, all of which represent significantly better sound quality than models previously available. In years past, the Denon ADH-D5000 was my benchmark for over-ear, sealed (even though they don't isolate well) headphones. When I now compare them to the above cans,…

The Accidentally Extraordinary 51st Studio ($99)
Hundred dollar headphones are usually cheap plastic affairs; I'll gladly take a little stainless steel and wood in the mix, which is what you get with these dandy little cans. I really like the look of the 51st Studio, it's obviously not up to the sumptuous quality of the B&W P7 but I think they're pretty tasty for a headphone 1/3rd the price. Accidentally Extraordinary was going for a "lifestyle" headphone at $100, and I think they've pretty much nailed it. This is a very…

Sound Quality
This headphone is not going to overly impress audiophiles, but I'm pretty sure it's going to impress your average casual listener....quite a bit. It's warm, laid back, and surprisingly responsive without a trace of harshness. On the other hand, the bass isn't particularly well extended and has a modest measure of mid-bass bloat. It's also a bit excessively laid back; "veiled" would be a good word for it. The treble, however, was particularly good...very resolving, in fact. Pairing it up with my reference rig (Ayre QB-9 USB DAC, AURALiC Taurus Mk2) didn't…

Measurements

Little variation in raw frequency response show the headphone was able to seal reliably and repeatably. Compensated response clearly shows the broadly humped bass centered at 100Hz. The dip in the mids wans't as audible as I would have thought. From the presence range (~1-2kHz) and onward, the plot is relatively well behaved with a nicely modest peak at 10kHz. Overall, 1kHz and above should be tilted about 10dB less, it's this response I think I heard as laid-back and veiled somewhat.

Focal Spirit Professional ($349) and Spirit Classic ($399)
Focal is pretty new to the world of headphones. They had a bit of a stumble with their Spirit One initial headphone offering a year and a half ago, but they seemed to have learned in the process—and learned a lot—as evidenced by their lates offerings in the Spirit Professional and Classic. These are two very fine headphones. Amazingly good actually, considering how new Focal is to the category. I'm reviewing them here together as they're quite similar in many regards—…

Sound Quality
Neutral is a word we love to throw around...but none of us really know what it means with regard to headphones. Thing is, the moment you hear it—or something quite close to it—you know it. The Focal Spirit Professional is simply one of, if not the most, "neutral" sounding headphones I've ever heard. It's not just me either, check out this thread on Head-Fi, or this one on GearSlutz.com (a pro audio gear forum). Most listeners have the same reaction: "O.M.G! These headphones are sooooo neutral!" Thing is, I've also got the Focal Spirit Classic and the NAD VISO HP50…

Spirit Classic Measurements

Measurements of the Focal SPirit Classic and Professional are very close, so I'll comment on both sets of measurements simultaneously and highlight differences as needed.

Raw measurements of the headphones show little difference in response with positional changes on the head. These cans should reliable provide a good seal.

Compensated frequency response of the…

AKG K812 Professional Reference Headphones ($1499)
In 2005 AKG introduced the K701 to much acclaim, and joined the Sennheiser HD600 and Beyerdynamic DT 880 250 Ohm to form the triumvirate of world class dynamic headphones at the time. I prefer the HD600 with its warmer tone, but all three were, and remain, excellent headphones.

In 2009, Sennheiser introduced the HD 800 at $1500 and pushed the price and performance ceiling of dynamic headphones to a new high. In the years since, many new $1000+ headphone have entered…

Listening
Woot! I've got a new reference rig in the house! After spending some time with the AURALIiC Taurus MKII (John Grandberg's InnerFidelity review here) and reading about their Vega DAC on both Audiostream and Stereophile, I gave them a call to see if I could arrange a long term loan to use this gear as my reference rig. They agreed, shipped me a unit, and I'm currently tickled pink to have this uber-resolving rig to do my listening test. Thank you, AURALiC!

In listening test, I compared the AKG K812 to a number of other flagship headphones: Sennheiser HD 800; HiFiMAN…