We’ll start by saying that there is no doubt that the Focal Utopia open-back, over-ear headphones are astounding. They are quite possibly the best headphones we’ve ever used and every ounce of the renowned French manufacturer’s audio expertise is right there for you to enjoy.

However, the Tournaire edition, made in collaboration with one of France’s top jewellers, will set you back $120,000 (around £97,000). That’s a staggering amount to pay for a sports car let along a pair of headphones. So why will they set you back so much?

Well, you have the hand decorated gold and diamond elements to thank for that.
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https://www.pocket-lint.com/headphones/reviews/139921-focal-utopia-by-tournaire-preview-yes-these-really-are-a-120-000-pair-of-headphones