It’s not everyday that I get to use a $1,999 IEM, and Thieaudio clearly nailed the brief with the Valhalla. I’d say that it is aimed at enthusiasts, but there are plenty of other models that don’t cost as much as the Valhalla that still deliver a great sound. Look, if you just want decent-quality IEMs that sound good and are comfortable to wear, there are dozens of great choices in the sub-$100 category.

But what if you want the best? The best design, the best sound quality, and the best drivers available today. This is where Thieaudio is differentiating itself; the brand has been on a roll in the last two years, and IEMs like the Monarch MKIII are a clear favorite thanks to the audio tuning and the design.

And now there’s the Valhalla. Coming in at $1,999 on Linsoul Audio, the IEMs are Thieaudio’s costliest by a huge amount, and they’re truly incredible. If nothing else, each earbud houses 19 balanced armature drivers, and that’s bordering on overkill. We need to talk about the drivers, because it bears mentioning: each earbud houses four Sonion 38D1XJ007 subwoofer drivers to provide detailed bass, ten Sonion E50DT0005 low-midrange and mid-range drivers, four Knowles RDE 33729 treble drivers, and a Knowles WBFK 30095 tweeter that delivers treble extension that most IEMs don’t come close to.

As you’d imagine for a product of this caliber, there are lots of innovations. What’s of particular interest is the Precision Bass System, Thieaudio’s solution to delivering a “subwoofer-like” system in an IEM. It includes a unique resonance chamber which is optimized to produce a vibrant sub-bass; basically, the Valhalla has one of the best-sounding bass extension of any flagship IEM.

It also uses custom tubing to deliver “smooth transitions” across the entire frequency range, and it’s clear that Thieaudio obsessed over the minutiae when it comes to the Valhalla. That’s immediately evident when you start using the IEMs; the design is striking to say the least, and it’s unmistakable that these are high-end IEMs.

The shell of the Valhalla is made out of titanium, and it is durable; I’ve been using these IEMs for the better part of four months now, and they’re pristine. I have no doubt that they’re built to last, and while the shells are on the bigger side — no doubt to accommodate all the drivers — they don’t exert too much pressure, and they’re on the lighter side. While they don’t look like it, the IEMs are comfortable to wear.

Where the IEMs truly stand out is the design of the faceplate; Thieaudio has a total of 15 designs available, and you can easily customize the shell to your liking. I got the standard model, and I like its design quite a bit; it has a vibrant etched pattern that grabs attention while not coming across as ostentatious.

Thieaudio’s logo is highlighted at the bottom, and the overall design easily reinforces the premium nature of the IEMs. I also like the matte texture of the shells, as they don’t get smudges anywhere as often. You get the usual mix of silicone and foam ear tips, and I would have liked to see a wider selection of options in this area. Other brands provided additional pairs in the box, but Thieaudio offers the same set as you get with the Monarch MKIII.

Thankfully, the bundled tips provide good isolation and a tight seal. The sound nozzle itself is pretty big and is angled, and the size of the IEMs means the Valhalla just out of your ears. That said, once you get a right fit, you won’t even notice that you’re wearing the IEMs, and the lighter design makes a big difference.

Thieaudio did a great job with the bundled EliteNoir cable; the silver-plated cable has a braided design and is pretty flexible, and it has a modular system with 3.5mm and balanced 4.4mm plugs. It connects to the Valhalla via the standard 2-pin connector. Rounding out this section, you get a hard shell case with suede lining that holds the Valhalla, the cable, and all the accessories.

Obviously, the sound quality is incredible — that’s a given when you consider the sheer amount of engineering that went into the Valhalla, and the number of drivers used. The IEMs have a wonderfully rich and detailed low-end, with excellent sub-bass vibrancy that makes a big difference. The bass in general is controlled well while still delivering a good rumble; most IEMs have weedy bass that doesn’t have much in the way of energy, but that isn’t the case with the Valhalla.

The mid-range is delightful, allowing vocals and instruments to shine. You’ll hear every nuance (provided you’re using a decent source) and note, and the Valhalla extends this to the treble, delivering good airiness and detail retrieval without any sense of harshness. Overall, the layering and dynamics are nothing short of top-notch. I tested the Valhalla with my Fiio K19 and Fiio M23, and having a good source makes a difference.

Having used the Valhalla for just over six months, there’s no doubt in my mind that these are the best IEMs I’ve used. They may not be the most comfortable, but when it comes to the soundstage and resolution, they’re the best out of the dozens of models I’ve tested in the last five years.