Samsung's long-rumored return to the premium over-ear headphone market is gathering momentum, with fresh details emerging about a device reportedly called Galaxy Studio.
The upcoming headphones, identified by the model number SM-U700, have appeared in regulatory filings, offering an early look at their design ahead of an expected launch.
The development could mark Samsung's return to the over-ear headphone segment after more than a decade, as the South Korean technology giant looks to expand its Galaxy audio ecosystem beyond wireless earbuds.
Recent reports based on US Federal Communications Commission (FCC) documentation hint that Samsung's upcoming headphones could feature earcups that rotate flat. This design could make the device easier to store and carry, although the available information does not confirm whether the headband itself will fold.
The regulatory listing identifies the headphones as SM-U700. An accompanying image offers a limited view of the hardware, including part of the headband, but does not reveal the full design or the placement of physical controls.
The headphones are reportedly being considered in black and beige. However, Samsung has not confirmed the final color names or product design.
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Earlier leaks and Samsung app references suggest the Galaxy Studio headphones could offer active noise cancellation, dedicated noise controls, and touch gestures. Head tracking for Samsung's 360 Audio feature and a conversation mode that automatically lets external sounds through when users speak have also been mentioned.
The headphones are also expected to support Bluetooth connectivity. Regulatory information lists Bluetooth and Bluetooth LE capabilities, although Samsung has not officially confirmed the full connectivity specifications.
Battery life, audio drivers, supported codecs, and playback performance remain unknown. The device has also appeared in South Korean certification records, suggesting development is progressing.
The reported Galaxy Studio headphones could put Samsung in direct competition with premium offerings such as Apple's AirPods Max and Sony's WH-1000XM6.
Samsung last launched major over-ear headphone models, including the Level Over and Level On, in 2015. Since then, its audio portfolio has largely focused on Galaxy Buds.
An early 2027 launch has been tipped, potentially alongside the Galaxy S27 series. However, Samsung has not confirmed the launch timeline, pricing, or official product name.
The Galaxy Studio could give Samsung a stronger presence in the premium headphone market, particularly among Galaxy smartphone users. For now, consumers will have to wait for an official announcement to learn whether the reported design and features make it to the final product.