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‘I needn’t belabor the fact that the Focal Utopia has the best top end of any headphone I’ve ever heard. But isn’t the price practically a provocation? I should point out that Focal does offer the less expensive Elear, with aluminum-magnesium dome drivers, for a quarter of the price (review at soundandvision.com), and really good headphones can be had for a few hundred. You could buy three HiFiMen, 10 Sennheisers, or 40 Sonys for the price of one Utopia. But even at $3,999, the Utopia costs less than about three-dozen floorstanding speaker models in our Top Picks. For what is surely the king of the dynamic-headphone category, that’s prac- tically a steal.”

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