Abyss Headphones is the luxury headphone division of JPS Labs LLC, founded in 1990 by Joe Skubinski and expanded into high-performance headphones through his son Eric Skubinski's design expertise. Based in Lancaster and Buffalo, New York, the company represents over 30 years of high-end audio engineering excellence, originally specializing in premium analog and digital audio cables before launching the revolutionary Abyss headphone line. In 2013, the company introduced the groundbreaking AB-1266 planar-magnetic headphones, which quickly gained recognition as among the world's finest headphones through wide acceptance and exceptional reviews. Abyss engineers and manufactures boutique headphones using unique patented planar speakers, with every unit being CNC machined, meticulously finished, and expertly hand-assembled in their US facility using premium materials including Alcantara, lambskin, and Ultrasuede. The company's philosophy centers on creating 'the world's finest headphones' that are designed, engineered, manufactured, and assembled entirely in New York, USA, serving discerning audiophiles globally with ultra-high quality materials and craftsmanship. Abyss continues to push boundaries in luxury personal audio while maintaining their family-owned heritage and commitment to American manufacturing excellence.