Polk’s entry into the headphone biz last year with a set of sports-oriented IEMs surprised a few industry observers. The company’s following that original effort with two noise-cancelling models, the $349 Ultra Focus 8000 on-ear and the $149 Ultra Focus IEM. The 8000 (shown here) has a carbon-fiber band, a push-to-hear-ambient-sound button (great for when you need to hear the stewardess recite your beverage options), and volume and iOS-compatible track skip buttons on the earpiece. The 6000 also has the push-to-hear feature. I spent the most time with the 6000, which sounded refreshingly delicate on Esperanza Spaulding’s lilting “Ponta de Areia.”
