OK,
I do not have this confirmed.
Audio Technica ATH-ES7 EAR SUIT Portable Headphones NEW - eBay (item 320211288954 end time Jan-27-08 17:00:00 PST)
The account has pretty much all of its activity 2000-2005 and the recent activity is a couple of cheap items as a buyer.
This looks like a hacked account to me. The pics are also clearly not that of the seller, as they would not have pics like that to sell just a few sets of headphones.
I think that these are fakes - esp. at that price. There is no "real" company that would do a buy it now for that low.