Bought this Nakamichi at a store in Singapore Changi Airport. There were lots of headphone samples to try at the store.

I tried some of it and found this Nakamichi Elite Headphone sounds differently better than other headphones with even higher price tags.
It's a wireless bluetooth headphone, so it operates with battery.

But if you prefer the regular use just like me, you can attach the provided cable and use it as a regular headphone. It came with 2 cables, one a regular mini stereo cable and another one is a mini stereo cable with mic that support the apple devices.
Sadly I found out some static noise when using the mic enabled cable.

For the sound (with cable), I think it was design for sound quality enthusiast, the sound was well balanced, treble sounds very soft and detailed, the bass was tight, deep and powerful (not boomy).
Stereo imaging was so clear and focused. Good sound imaging separating each instruments with voices. I can say that this headphone sounds almost the same with highend audiophile sound system.

One downside is the treble sounds little distorted when used on high volume.

For the sound with bluetooth, I heard no noticeable different with the sound with cable.
But when using bluetooth, I can choose from 5 EQ modes setting. Pairing also very instant and easy.

It is very comfortable, I have used it for 4 hours music and still feel very comfy with it.

Build quality was good too, some of the part was built with aluminium.

Overall, for this price range this is the headphone designed with sound quality in mind.

It even sounds better when compares to other more expensive headphones.