Gi - Polk Audio has been one of the most respected brand names in audio during the past four decades, but until recently, has never had a footprint in gaming. After announcing that they have an exclusive relationship with Microsoft for the upcoming release of the Xbox One, Polk Audio has made it known they are now going after the gamer market. We had the opportunity to use the Polk Audio Ultra Focus 8000 Headphones to see how they performed from a gamer’s perspective, as opposed to many of the reviews that already exist which are written from an audiophile’s point of view. We used the Polk Audio Ultra Focus 8000 Headphones on various gaming devices, including an iPhone 5, a fourth generation iPad and a Gaming PC. We then evaluated the unit based on the criteria of comfort, gaming performance, music quality and price value.