Sony is kicking its Walkman line up a notch with the soon to be released 3-in-1 Walkman WH Series Headpohones ($TBA). The headphones feature a built-in mp3 player (16GB for the top of the line NWZ-WH505’s and 4GB for the NWZ-WH303’s), and they can be flipped around and turned into xLound loudspeakers that feature Sony’s Virtualphone surround sound. Fully charged the 505’s will provide 30 hours of playback and the 303’s will provide 20 hours. The headphones will be compatible with mac and pc devices via the provided cable. We’ll update this post when we have more information on pricing and availability.