Several years ago, Samsung sold a pair of white headphones that were genuinely impressive. They had soft, comfortable cushions, excellent sound and, importantly for Samsung TV owners, could be easily connected to a Samsung television.

Now Samsung headphones appear to be making a comeback — and this time the company has considerably more audio firepower behind it than when they last had a crack at premium headphones.

Samsung is expected to unveil a new pair of premium Samsung-branded headphones at CES 2027, marking a return to a category the company largely abandoned more than a decade ago.

Samsung last sold branded on-ear headphones in 2015 with the Level On Wireless Pro, following its original Level On range.

Since then, Samsung’s own consumer audio focus has shifted heavily towards the Galaxy Buds wireless in-ear range, while brands such as JBL and AKG have handled much of the company’s premium headphone business.

AKG itself largely disappeared from Australian retail shelves as a standalone consumer brand around the same period. Given Samsung’s renewed interest in premium audio, bringing AKG back into greater prominence at retail would also make a lot of sense.

Samsung is getting back into headphones

Samsung now appears ready to return to the high-end over-ear headphone market, and a lot has changed since it last competed seriously in the category.

The company launched its Level Over headphones back in 2014, offering 50mm dynamic drivers, active noise cancellation, touch controls and a premium build.

More than a decade later, there is every reason to expect Samsung’s next over-ear headphones to be positioned firmly in flagship territory.

References uncovered in Samsung’s Galaxy Wearable app point to Bluetooth 6.0 connectivity, Samsung’s SSC UHQ codec and active noise cancellation.

For now, the headphones are reportedly codenamed Galaxy H1, although their final marketing name remains unknown.

According to sources, Samsung plans to release the headphones sometime in 2027, with CES 2027 shaping up as the likely launch platform.

Samsung now owns an audio empire

What makes Samsung’s return particularly interesting is just how much its audio business has changed since the days of the Level headphones.

Samsung dramatically expanded its audio capabilities when it acquired Harman International, gaining control of established brands including JBL, AKG and Harman Kardon rather than having to build every audio product under the Samsung or Galaxy brands.

That portfolio became significantly bigger again in September 2025 when Samsung-owned Harman completed its acquisition of Sound United, the former consumer audio business owned by Masimo.

The deal added Bowers & Wilkins, Denon, Marantz, Definitive Technology, Polk Audio, HEOS, Classé and Boston Acoustics to Harman’s portfolio.

Those brands joined an already formidable collection that includes AKG, Arcam, Crown, DBX, Flux, Harman Kardon, Infinity, JBL, Lexicon, Mark Levinson, Martin, Revel and Soundcraft.

Harman also owns Roon, the high-end music management and streaming platform it acquired in 2023.

And Samsung got a bargain

Perhaps the most remarkable part of Samsung’s expanding audio empire is what Harman paid for Sound United.

The deal was worth just US$350 million.

Masimo had paid approximately US$1 billion for Sound United as part of its acquisition of the former Sound United parent company in 2022, meaning Harman picked up the audio portfolio at a substantial discount.

Sound United now operates as a standalone Strategic Business Unit within Harman’s Lifestyle Division. Importantly, brands such as Denon, Marantz and Bowers & Wilkins retain their individual identities rather than simply being folded into JBL or Harman Kardon.

The result is an extraordinary collection of audio expertise under Samsung’s broader corporate umbrella, spanning everything from mainstream JBL Bluetooth and party speakers through to five-figure Mark Levinson and Classé components.

And that’s what makes Samsung’s return to premium headphones particularly intriguing.

The Samsung that produced the Level headphones more than a decade ago is very different from the Samsung preparing to launch its next pair.

Today, it has access to technology, engineers and expertise from some of the biggest and most respected names in the global audio industry.

If Samsung draws on that expertise for its new flagship headphones, the Galaxy H1 — or whatever they eventually end up being called — could be something very special indeed.