Max Headroom 
One of the Beats codenames MacRumors found in the macOS Tahoe 26.7 update (B518) appears to be for the Beats 360, a new set of over-ear headphones that we could see launch soon.
Multiple Reddit users found signs of the Beats 360 on UK websites like Amazon, though those listings have now been removed.
The headphones have a look that is distinct from the existing Beats Studio Pro over-ear headphones, featuring a rounder design with AirPods Max-like mesh fabric ear cups and headband. The ear cups and headband will be replaceable with interchangeable cushion options. The headphones will ship with Performance Knit cushions, but an UltraPlush option will also be available. Beats will sell the headphones in Pink, Black, Sky, and Cloud. Volt and Navy may also be color options, but there are only listings for cushions in the shades.
One listing says these are the first-ever sweat-resistant and water-resistant over-ear headphones Beats has come out with, so it sounds like they should be better for wearing during workouts than current Beats over-ear options. From the listing:
- Beats 360 have interchangeable cushion options for both ear cups and headband, so you can have a fresh set ready after your workout or a new colour just to switch up your look. These over-ear noise-cancelling headphones are built for active lifestyles and all-day comfort.
- Active Noise Cancelling (ANC) blocks out unwanted noise to help you focus, after adapting to your environment and unique fit – with up to 1.75x more noise cancellation than Beats Studio Pro.
- The bespoke, high-fidelity acoustic platform delivers powerful bass and pinpoint precision across the tonal range with ultra-low distortion for the ultimate listening experience. Personalised spatial audio with dynamic head tracking delivers immersive surround sound.
- Ear cushions are built from acoustically engineered memory foam and shaped to fit comfortably over your ears, forming an optimal seal for incredible sound.
- Exceptional call quality powered by an advanced Al-trained algorithm and beam-forming mic system that filters out background noise.
- Our first-ever sweat- and water-resistant over-ear headphones, with an IPX4 rating to ensure they’re built to go everywhere you do.
- All-day battery life for extended playback even with ANC on.
- Compatible with both Apple and Android for one-touch pairing and more. Easy-to-use controls are positioned on the back of each ear cup, including a volume rocker, a multifunction button to control music and calls, a power button and a listening mode button.
- Fold-flat design for extra comfort and convenience. Woven ripstop fabric case included.
- What’s in the box: Beats 360 true wireless over-ear headphones with interchangeable performance knit cushions, woven ripstop fabric carrying case, warranty card and Quick Start Guide. Additional Beats 360 cushion kits, USB-C charging cable and power adapter sold separately.
Pricing is expected to start at $299 in the United States. There’s no word on when the new Beats headphones will launch, but with listings popping up, they could come anytime.
We previously saw signs of the new headphones in May, when the U.S. Federal Communications Commission published documents featuring the rounded design that’s showing up on product pages, and in July when Beats gave them to World Cup players as a teaser.
This article, “Beats 360 Over-Ear Headphones Leak in Retail Listings” first appeared on MacRumors.com
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