There are sure a lot of head-fiers who know the Focal for its speakers. I think this is the first time Focal brings out a headphone, the Spirit One. They will cost 199€ and I think they will be available in the end of the year.
Here is a pic:
More pictures can be found at the source: http://www.journaldugeek.com/2011/06/23/focal-annonce-son-casque-spirit-one/