Signs of new Beats over-ear headphones, codenamed Beats 360, have been discovered in macOS updates and UK retailer listings. These headphones feature a distinct rounder design with mesh fabric ear cups and a headband, similar to AirPods Max. Both the ear cups and headband will have replaceable cushions, with Performance Knit included and an UltraPlush option available. The Beats 360 are expected to come in Pink, Black, Sky, and Cloud, with potential Volt and Navy color options for cushions. Notably, these will be Beats' first sweat-resistant and water-resistant over-ear headphones with an IPX4 rating, suitable for workouts. They boast enhanced Active Noise Cancelling, a high-fidelity acoustic platform for precise sound, and personalized spatial audio with dynamic head tracking. The headphones also offer exceptional call quality, all-day battery life, and compatibility with both Apple and Android devices. Easy-to-use controls are located on the ear cups, and they feature a fold-flat design with an included carrying case. Pricing is anticipated to be around $299, and a launch date is yet to be announced, though previous FCC filings and player teasers suggest an imminent release.