This should be interesting... https://www.macrumors.com/2018/02/25/kgi-apple-over-ear-headphones/ Apple to have own-brand, high-end over-ear headphones with all-new design; to be as convenient as AirPods with better sound quality; shipments to begin 4Q18F at earliest; Primax & SZS will be the key suppliers & will benefit from high ASPs. We believe that after AirPods and HomePod, Apple’s next addition will be high-end over-ear headphones, making its acoustic accessory lineup more complete. Existing suppliers Primax and SZS will be Apple’s partners on this new product. Primax will receive assembly orders on its familiarity with the acoustic business, and SZS is likely to use MIM technology advantages as leverage to become the exclusive or main MIM part supplier. The new headphones will be priced higher than AirPods and should help boost the business momentum of Primax as the assembly provider. Similar to Apple's Bears brand, the over-ear model is expected to be more expensive than the in-ear AirPods. According to Kuo, the company is looking to pack in high quality audio components that will boost performance, but those parts come at a price. What Kuo means by an "all new" design is unclear, as over-ear headphones typically fall into one of two categories: open or closed back. The aside from materials and minor aesthetic variables, most headphones of this type share basic commonalities, usually incorporating two ear cups connected by a band or strap that arches over a user's head. Also unknown is what audio hardware Apple intends to deploy with the new headset. The company has a history of pioneering new technilogies with its recent audio equipment releases. AirPods, for example, incorporate the W1 chip to assist with pairing. HomePod is even more advanced with a beefy A8 SoC supporting adaptive acoustics involving beam forming microphones and tweeter arrays. To account for wireless charging capabilities, like higher thermal requirements and a tweaked rxternal appearance, Apple will use different manufacturing methods, Kuo says. Finally, Kuo believes Apple is enlisting a new supplier, GoerTek, to account for massive growth in AirPods production. Specifically, AirPods component orders are expected to grow 100 to 200 percent in fiscal 2018, while shipments of assembled devices will jump 60 to 80 percent over the same period. Kuo is targeting AirPods shipments at 24 to 26 million units for 2018.