Abyss hand-builds reference headphones in Buffalo, New York using planar magnetic drivers. The parts for Abyss Headphones are machined, finished, and assembled locally, for the utmost in quality control. The patented planar magnetic drivers are known for their powerful dynamics and low-level detail for an effortless, spacious presentation.

The Diana series represents refined luxury and the AB-1266 flagship is engineered to be the world's highest performance headphone.