“While I hesitate to call any component “the best,” the Focal Utopia certainly ranks overall as the finest dynamic headphone I’ve experienced to date. It is among the most comfortable, sonically neutral, and well-built headphones I’ve ever reviewed. Its faults are minor (the cable), and easily remedied. Yes, it is not inexpensive. However, I heard from a reliable source that initially they were going to be priced much higher, but Focal demurred, judging that market acceptance would be much better at $3999 than $6999.