Koss SP540 Full Size Headphones [$150] are the latest offering from Koss delivering audiophile quality sound along with the beautiful ergonomic design. They feature a natural fitting “D-profile” earcup. A design first featured on the ergonomically designed Koss Pro4AAA. The D-profile imitates the shape of your ear which creates a seal for consistent sound reproduction and a natural fit for extended listening. They introduce the Koss PLX40 dynamic element, tuned specifically for personal listening. The new contour seal is created with asymmetrical foam that gradually increases in density near the back and bottom of the cups to balance the pressure around your ear, that results in a perfect acoustical seal and a balanced fit for hours of comfort. The cushions are comprised of slow recovery memory foam, premium acoustical fabric and protein leather. Koss is a name that has been around a long time and while always associated with high quality yet affordable audio equipment, they have clearly stepped up their game with their latest SP Series.