One of the Beats codenames MacRumors found in the macOS Tahoe 26.7 update (B518) appears to be for the Beats 360, a new set of over-ear headphones that could launch soon. Multiple Reddit users found signs of the Beats 360 on UK websites like Amazon, though those listings have since been removed.

The headphones feature a rounder design distinct from the Beats Studio Pro, with AirPods Max-like mesh fabric ear cups and headband. Ear cups and headband are replaceable with interchangeable cushion options, shipping with Performance Knit cushions and an UltraPlush option available separately. Color options include Pink, Black, Sky, and Cloud, with Volt and Navy potentially available for cushions only.

These are Beats' first-ever sweat- and water-resistant over-ear headphones with an IPX4 rating, designed for active lifestyles. Key features include Active Noise Cancelling with up to 1.75x more noise cancellation than Studio Pro, personalized spatial audio with dynamic head tracking, and all-day battery life. Controls are positioned on each ear cup, and the headphones fold flat for storage.

Pricing is expected to start at $299 in the US. Previous sightings occurred in May via FCC documents and in July when Beats gifted them to World Cup players as a teaser.