But there are other companies with much better headphones.
Fannie Wang makes a better headphone.
Bose makes a better headphone
Bang & Olufsen makes a better headphone
The only place where Beats makes a good sounding headphone is the Executive series.
The IP on headphones isn't worth 3.2 billion.
Sorry, it just isn't.
It's speaker technology is a tiny package and for active noise cancellation it's DSP. You can get what Beats has in IP for a lot less.
It would be a mistake for Apple to buy them.
HTC just unwound themselves from Beats last year.
http://www.mobileburn.com/22056/news/htc-and-beats-audio-finalize-their-divorce
http://pocketnow.com/2013/09/27/htc-and-beats-divorce
Beats had a valuation of $1.2 Billion in Sept. 2013 when they bought the 25% of themselves back from HTC for $265 million.
No way is Beats worth 3 times that in eight months.
Stupid, stupid, stupid.........