JVC has just intro’d their HP-DX1000 headphones. The main merit of these new stereo headphones seems to be the more natural sound produced by virtue of enclosing the speakers in wood. The use of wood creates a “wide sound field impression” … or so they claim. 
The tech specs aren’t too bad though, at a sensitivity of 102 db and a frequency response of 4-30,000 KHz. But both the weight (380 grams = 13.4 oz), and the price (105,000 Yen = $934, plus an extra $230 for the matching stand) seem a bit high. Stereo headphone “HP-DX1000″ – JVC announcement 2005 July 7th
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I never noticed too much of a difference with wooden headphones, but my hearing might be off.