Abyss
USA
Abyss is an American manufacturer of high-end planar magnetic headphones, designed and built in Buffalo, New York.
Their products use patented planar magnetic drivers, CNC-machined aluminium structures and premium materials, with the AB1266 and Diana ranges aimed at serious headphone systems rather than casual portable listening.
The key strength of Abyss is scale. Their headphones are known for unusually strong bass authority, dynamic range and low-level resolution, giving a more physical, loudspeaker-like presentation than many headphone designs. They are best suited to properly driven reference headphone systems where power, control and transparency all matter.
If you’re looking for reference-level sound built without compromise, visit our Contact page to start the conversation.


The ABYSS AB-1266 Phi TC is an open-back planar magnetic headphone engineered to deliver uncompromising reference performance. Designed and manufactured in New York, USA, it incorporates ABYSS’s latest Phi TC planar driver technology together with a highly adjustable frame that allows the acoustic interface between the ear and driver to be optimised for each listener. This unique approach enables exceptionally deep bass extension, expansive soundstaging and remarkably low distortion.
Custom 66mm planar magnetic drivers, a precision CNC-machined aluminium frame and an ultra-low-resonance driver structure contribute to its clarity, transient speed and precise retrieval of musical detail. Its open-back design, adjustable fit system and compatibility with high-quality headphone amplifiers allow the AB-1266 Phi TC to reproduce recordings with exceptional scale, dynamics and transparency.
Key Features
Open-back planar magnetic headphone
ABYSS Phi TC planar magnetic driver technology
Custom 66mm planar magnetic drivers
Precision CNC-machined aluminium frame
Fully adjustable fit and acoustic positioning system
Open-back, low-resonance construction
Frequency response: 5Hz–30kHz
47Ω nominal impedance
88dB/mW sensitivity
Less than 1% distortion (less than 0.2% through the ear’s most sensitive range)
Recommended amplifier power: 1–4W into 50Ω
Weight: 640g
Designed, manufactured and assembled in New York, USA