First, a little background on Arctic Sound from last time we checked out one of their products.Arctic Cooling is the parent company of Arctic Sound whom is responsible for the product I’m looking at today. Arctic Cooling are a Swiss company who specialize in a variety of innovative, high quality cooling products which are also very quiet.According to the company ‘PR’ the Arctic Cooling team consists of some very highly educated ‘folk’ with business, technical and communication skills to boot. Perhaps even some of the country’s watch making prowess may have washed over into the shores of Arctic ‘land’.With that said, though, the skills used to make things quiet and cold (something the Swiss are great at naturally) is not going to be what’s called upon when designing a pair of high quality ‘ear phones’, but that’s just what they have done with hair splitting accuracy like any great Swiss time piece.