Beats by Dr. Dre are a case study in how excellent marketing and brand building can build a global phenomena out of a mediocre product. Kind of like Lance Armstrong or Ed Viesturs. For the price, we can't think of a more over-priced, over-hyped product. Particularly given the same sound quality can be found in headphones at a fraction of the cost. Nevertheless, anything Beats related is probably marketing gold, so it makes sense that POC came out with a helmet with integrated Beats. And for about $300 you can have buy yourself one. Or you could just be smart about it, put a Beats sticker on your ear cover and use your perfectly decent ear buds to get the same sound quality. And still be the cool kid on the slopes.