Sony is about to release some competition for Dr. Dre’s Beats, their Sony MDR-XB910 Headphones ($TBA) are about to hit stores and are supposed to bring the bass. Their new Direct Vibe Structure provides deeper bass, and smoother mids and highs. So how low do they go? Reported frequency response is 3 Hz 28,000 Hz. That 3 Hz reading, if accurate, gives the MDR-XB910 some of the lowest bass response around. These headphones are due to hit stores in April so keep an eye out.