With its gold-plated, 40-millimetre sound transducers, the Performance 860 offers impressive linearity and appeals to all listeners who want their audio reproduction to stay true to the original. Both the sophisticated tonal balance and patented S-Logic® Plus technology provide unique reproduction of your favourite music. The decentralised arrangement of the sound transducers creates a spatial sound normally only expected from high-quality speakers. A broad stereo platform with excellent depth graduation allows listeners to completely immerse themselves in the music. This spatial impression is created by the S-Logic® Plus design, which reflects sound more frequently before it reaches the inner ear. This design principle also ensures fatigue-free music enjoyment and protects the hearing. With S-Logic® Plus,compared to conventional headphones, a lower sound pressure level is necessary at the same volume level (3 - 4dB).