Audio-Technica is known for producing high-end USB turntables. In February they’ll be releasing the Audio-Technica ATH-D900USB USB ($385) headphones. What makes these headphones unique is that they come with a built-in 24-bit DAC. The DAC sits in the left ear cup and utilizes a Burr-Brown PCM1791 op-amp. Additional specs include 53mm drives that have a frequency response of 5Hz-35,000Hz, which is just nuts. Not to worry if you don’t have a need for USB headphones, these also come with a 3.5mm jack so you can plug them into any of your audio devices.