MartinLogan, well-known in the high-end audio community as a manufacturer of large, expensive electrostatic line source loudspeakers, announced this week that it is entering the headphone market with a new in-ear headphone called the Mikros 70. According to MartinLogan, these in-ear headphones were designed by their engineering team – presumably as compared to other companies who buy off-the-shelf from China and stamp their logos on them.