14 DAY TRIAL // You'd be hard-pressed to find headphones with drivers larger than 40mm anywhere on the market, but there are some 50mm ones out there. Now, there is one headset equipped with 60mm drivers too.
Admittedly, I can't say for certain that there isn't another obscure 60mm driver-equipped set of headphones out there in the great, wide world.
I am, however, pretty sure there isn't anything with bigger drivers though.
The new headset is called Z60 (a pretty unassuming name really) and was made by Turtle Beach. The product offers DTS Headphone:X 7.1 surround sound, which means that the audio quality is as high as for a high-end speaker system with 7 satellites and 1 subwoofer.
There's more though. Apparently, Turtle Beach wanted realistic sound in games, especially first-person ones. So it configured the DTS Headphone:X technology in such a way that gaming presets “pull the center channel in towards the players' midsection.”
Basically, if your character is running on snow, the crunching sound of snow underfoot will seem as if it's coming from below you. Reloading of guns and inbound radio alerts will be “localized” as well.
Needless to say, the Turtle Beach Z60 headphones have an in-line control module (game and chat volume, surround sound modes, and microphone mute). All the while, no special software or hardware is required.
Sadly, pricing and availability details were not shared in the press release.
Update September 20, 2014: I stand corrected. There are headphones with larger drivers after all, of 70 mm: Sony MDR-MA900 and Sony MDR-XB1000. Thanks go to XB1000 for pointing it out.