Simon Cowell is positioning himself to take on Dr. Dre with a new line of high-end headphones the X Factor creator and judge says are “better than what is in the market today,” according to The Hollywood Reporter.

Cowell’s X Headphones, which he developed with Sony, will be featured throughout this season of X Factor as the show’s headphones partner. At $299, they’re priced to compete with Beats by Dre, the headphones Dr. Dre designed for Beats Electronic. Over the past six years, Beats By Dre have locked up a 30 percent share of the premium headphones market and helped the MC and producer top a recent Forbes list of the wealthiest rappers in music. Cowell was undeterred.

“I simply wanted something better than what is in the market today,” Cowell said in a statement. “I’ve tried all of them, literally every single one. Sony and I set out to create the best headphone in the world. We are absolutely blown away by these. With the X headphones, it’s like being in the recording studio when the records are made. The sound is that clear.”

[via RS]