Onkyo is a well-respected, well-established name in the hi-fi industry. When they announced the release of the ES-HF300 headphone, it was surprising to realize that this is their first foray into headphones. While known more for their receivers and hardware, they have produced speakers in the past. It’s amazing they shied away from the market for this long. If first impressions mean anything, the ES-HF300 is, well, impressive.