The Empire Ears ESR MKII and THIEAUDIO Valhalla are premium IEMs designed to deliver studio-accurate, high-resolution sound. Let's compare both models so you can find the best in-ear monitors for your listening preferences.
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The ESR MKII and Valhalla sit at different price points.
The ESR MKII comes in at $1,099.00.
The Valhalla comes in at $1,999.00.
The ESR MKII costs significantly less than the Valhalla. Let's dive deep into the specs, design, sound signatures, and features of both so you can get a better idea of what each IEM brings to the table.
The ESR MKII is Empire Ears' studio-reference IEM. It features a five-driver hybrid setup with three BA and two Electrostatic drivers. In terms of features, the ESR MKII packs SynX, EIVEC, and A.R.C technology for enhanced sound and reliability.
Empire Ears ESR MKII Features:
Empire Ears ESR MKII Specs:
Driver Configuration: 3x Balanced Armature Drivers + 2x Electrostatic Drivers
Frequency Response: 10Hz - 100kHz
Sensitivity: 111dB @ 1kHz, 1mW
Crossover: 4-Way synX Crossover Network
Impedance: 3.9 Ohms @ 1kHz
The THIEAUDIO Valhalla is a flagship all-BA in-ear monitor built to deliver reference-grade performance with cutting-edge engineering. With 19 drivers per side, a precision bass system, and titanium housings, it’s designed for uncompromising resolution, immersive bass, and smooth treble extension.
THIEAUDIO Valhalla Features:
THIEAUDIO Valhalla Specs:
Driver Configuration: 19 BA drivers per side (4 sub-woofers, 10 mid-low, 4 mid-treble, 1 ultra-treble)
Frequency Response: 10Hz – 44kHz
Sensitivity: 103 dB/mW @1kHz
Impedance: 9Ω @1kHz
Crossover: 4-way passive crossover with 4-bore acoustic tubing
Housing Material: Aerospace-grade titanium alloy
Included Cable: EliteNoir silver-plated LCOFC, 3.5mm SE & 4.4mm balanced
The ESR MKII and Valhalla are premium IEMs inside and out, boasting exceptional build quality, design, and ergonomics.
The ESR MKII keeps things professional yet simple. Its medical-grade resin shell is ergonomic and lightweight, ensuring long-term comfort, while the brushed aluminum faceplate adds a subtle touch of refinement. With A.R.C. applied inside the housing, internal resonances are minimized, making the sound cleaner and more accurate.
The THIEAUDIO Valhalla is crafted with Grade-5 titanium alloy shells, offering both durability and a premium finish while remaining lightweight enough for extended wear. The housings are ergonomically shaped but noticeably large due to the 19-driver configuration, which may affect comfort for smaller ears. Each unit is hand-assembled and individually tested, ensuring consistent quality control across fit, finish, and performance.
The included EliteNoir cable matches the flagship positioning, featuring silver-plated LCOFC construction with both 3.5mm and 4.4mm terminations. Overall, the Valhalla combines luxury materials, precision craftsmanship, and robust build quality that reflects its flagship pricing.
You're probably looking to see how these IEMs stack up on sound. We'll share our thoughts here, although keep in mind this information tends to be anecdotal and subjective.
The ESR MKII is built around accuracy and balance, making it ideal for professionals or listeners who want to hear music exactly as it’s recorded.
Its bass is tight and controlled, never overpowering the mix. The midrange is clean and transparent, bringing out vocals and instruments with lifelike clarity - perfect for mixing or critical listening. The treble is extended yet smooth, revealing subtle details without harshness, ensuring long listening sessions stay fatigue-free. This combination gives you the confidence to make precise judgments on recordings while still enjoying natural musicality.
The Valhalla delivers a bold yet refined presentation that balances power with precision.
Its bass is deep and authoritative thanks to the Precision Bass System, offering a strong sub-bass shelf with excellent texture and control that avoids midrange bleed. The midrange is smooth and natural, with a gentle warmth that gives vocals and instruments body while maintaining clarity. The treble extends effortlessly into the upper registers, with sparkle and air that highlight micro-details without becoming harsh.
With its wide soundstage, pinpoint imaging, and exceptional layering, the Valhalla excels at both immersive musicality and technical resolution.
At $1,099, the ESR MKII offers impressive value for professionals, studio engineers, or anyone who wants a reliable reference tool. Its neutral, accurate tuning gives you confidence in what you’re hearing, making it a cost-effective investment for critical work. The lightweight design and excellent isolation further enhance its practicality, delivering studio-grade performance without the premium price tag. For those who want precision sound and build, the ESR MKII delivers exactly that.
The THIEAUDIO Valhalla comes in at $1,999, offering a flagship design with 19 balanced armature drivers per side, titanium alloy housings, and the Precision Bass System for powerful yet controlled low-end. The Valhalla also comes with THIEAUDIO's EliteNoir cable with both 3.5mm and 4.4mm terminations, along with a standard set of ear tips. At this price, the Valhalla delivers a competitive mix of advanced driver technology, premium materials, and flagship-level tuning, delivering strong value against higher-priced summit-fi rivals.
Get the ESR MKII IEM if you're looking for a flat, accurate, and detailed sound for music production or mixing. The ESR MKII's reference-grade sound will help reveal subtle details in music making it a joy to use for mixing and mastering at home or in the studio.
The THIEAUDIO Valhalla is designed for audiophiles seeking a flagship all-BA IEM that combines deep, controlled bass, smooth mids, and extended treble with high-end materials and craftsmanship. It’s ideal for listeners who value technical resolution, expansive staging, and cutting-edge driver tech at a price point that undercuts many flagship models. If you like a 3D-like soundstage, detail-rich presentation, fast and textured bass, the Valhalla is the IEM for you.
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