These are a daring about-face example of what a small firm's engineers can do in this, the mature practice of their craft. The latest offering from Grado Labs represents decades of educated trial and error experimentation, the slow and painful development of mastery, and I feel the GS-1000s are a masterpiece of industrial design. They play naturally all the most complex music and no one part of the audio spectrum is emphasized, which some mistake for not being "hi-fi." In addition to being lightweight, comfortable, and attractive, the strength of the design is musical flexibility: the Grado GS-1000s can be sweet and delicate, or authoritative enough to bowl you over, depending on the music. The better the gear that drives them, the better they sound. I've yet to find their limits, even when playing SACDs through an excellent $3500 player (Marantz SA 11S1), and a roughly $3000 Single Ended Triode headphone amp (Single Power's Supra). At the Head-Fi International Meet in Queens, N.Y. this spring, none of the other headphones showed me such universal excellence. Good enough for Accessory Of The Year? Undoubtedly.