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Sometimes companies lose their sense of proportions, lose their bearings or are cut off from reality and this is case with Utopia by Tournaire being promoted as the most prestigious headphones in the world priced at $116k. Two French companies Focal and Tournaire have joined forces to produce what they describe as a unique work of art – the world’s most expensive headphone.

The headphones are a symbiosis of Focal, a manufacturer of high-fidelity speaker drivers and loudspeakers for more than 35 years, and Tournaire, a jeweller renowned for many years for its symbolic and atypical jewellery. Both companies are famous throughout France in their respective fields.

Together, they have created a pair of very high-end headphones. These high-fidelity headphones designed and manufactured in France feature exclusive Focal technology. These are the world’s first audiophile headphones on the market to be equipped with a totally open-back full-range speaker driver with a pure Beryllium M-shaped dome. The sleek design, the high-end materials and the genuine lambskin leather ear cushions make them very high-end headphones.

The design of these exceptional headphones was customized by jewellers Maison Tournaire. The result is a product that leaves you dumbfounded! What is the target market for such a product? You could save $6k and walk out of the showroom with a Porsche 911 Carrera 4S for $110k and the latest Quietcomfort 35 Wireless Headphones from Bose – a global leader in acoustic innovation for over 50 years.

The company claims that craftsman required more than a year’s work, from the design to the final assembly to put this appendage together – this makes these headphones the most expensive in the world. This obscenely expensive headphone rests on its own dedicated stand representing a face sculpted in yellow bronze and hand burnished. The headphones alone are available for $106k or for $116k with its dedicated stand. A total of eight units, numbered from 1 to 8, will be produced by the jewellers and are available on order.