The first of such offerings is the SM3, which may not look as impressive as other similarly priced headphones but packs a punch performance wise.  They sport increased venting which allows for a tighter low end and a wider sound image.

The phones pack triple balanced armature drivers with a 3-way passive crossover.  You'll get a frequency response from 20Hz on up to 18kHz.

The SM3 is available now exclusively from SoundEarphones at a price of $429.