For some people, actually counting the number of headphone releases in one month tends to get boring, since there are to many of them. And the problem is that they're basically the same, only differentiating themselves by some worthless feature meant to distinguish them from other competitors.

This time I'm going to talk about these Ultimate Ears (a Logitech division) $419.99 headphones, dubbed the triple.fi 10vi. Granted they have a more than weird name, but UE say they mean business (how couldn't they with such a price?).

The manufacturer claims that these headphones reproduce the same quality sound you will hear in the most famous recording studios. I sincerely doubt that some itsy bitsy ear plugs can reproduce the deep and profound sound a high class record studio gear does on a daily basis, but there's no way of finding out the truth without actually carrying out some tests.

In-line with the headphone's cable is the small microphone, which allows them to double as a wired handsfree solution. They should work without any problems with the iPhone and any BlackBerry featuring a 3.5-mm audio jack. The multifunction button placed on the cable can pause/play audio and video, or it can be used to answer incoming phone calls.

Inside each of the two speakers you can find dual precision armatures for adjusting low and mid frequencies, single precision armature for high frequency sounds, special audio filters which shape the sound signature and an integrated passive crossover used to direct sounds to a specific speaker.

Frequency response is set between 10 and 17.000 Hz, while impedance is nothing special, being set at 32 ohms. The included ear buds provide up to 26db of sound isolation and the headphone's input sensitivity is 117dB/mW. Great. Now why should anyone pay over $400US for these? I think that the folks over at UE haven't yet heard about the global economic crisis yet.

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