The X Factor head honcho Simon Cowell is set to release his own line of high-end headphones.

The new audio gear is expected to come into competition with rap icon Dr. Dre‘s highly successful Beats by Dre range.

X Headphones will be released by Cowell’s Syco Entertainment, his and Sony’s joint company. They will cost $299 and will debut in the forthcoming US series ofThe X Factor, writes the Hollywood Reporter.

Of the new headphones, Cowell said: “I simply wanted something better than what is in the market today. I’ve tried all of them, literally every single one. Sony and I set out to create the best headphone in the world. We are absolutely blown away by these. With the X headphones, it’s like being in the recording studio when the records are made. The sound is that clear.”

Currently, Dre’s own line of headphones make up 30 per cent of sales of premium headphones in the States. Sales of the headphones saw him catapulted to the top of the hip hop rich list recently published by Forbes, knocking Jay-Z from the Number One spot. [NME]