It looks like a $340 headphone to me, since I've purchased quite a few at that price and above that don't look any better. AudioQuest NightHawk, Sonus Faber Pryma, Mr. Speakers Alpha Dog, Shure 940/1440/1540/1840, Master & Dynamic, Grado SR325e/PS500, etc. etc. I have had a couple of excellent headphones around $120, such as the AKG K553, but that's a rarity. This Limited Edition does not look anything like most of the $120 junk I see.