This morning JVC released the HA-S800. It's a new headphone with a carbon housing that offers a unique ability in bass reproduction, and 40mm diameter drive unit with a 32? 115dB/mW on a 8Hz to 26kHz reproduction bandwidth.

http://www.akihabaranews.com/en/news-19177-JVC+HA-S800+with+a+Carbon+Housing.html