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Abyss AB-1266 Phi TC vs Meze Audio Elite

Both are planar magnetic open-back headphones.

The Elite is 207 g lighter, at 433 g against 640 g.

The AB-1266 Phi TC needs 13 dB more power to reach a loud 110 dB peak, so it asks more of the amplifier.

The Elite lists for $1,995 less.

$5,995

$4,000

Side by side

AB-1266 Phi TCElite
Driver
Planar magnetic
Planar magnetic
Diaphragm
Very thin, low-mass planar diaphragm; matched pairs (thickness unpublished)
Rinaro Parus MZ3SE ultra-thin polymer film, 0.11 g
Driver size
66 mm
102 x 73 mm ovoid, 4,650 mm² active area
Enclosure
Open-back
Open-back
Weight
640 g
433 g
Elite is 207 g lighter
Impedance
50 ohms
32 ohms
Sensitivity
88 dB/mW
101 dB SPL/mW at 1 kHz
Power for 110 dB
158 mW, 2.82 V
7.94 mW, 0.50 V
AB-1266 Phi TC needs 13 dB more
Drive
Moderate drive
Easy to drive
Frequency response
5 Hz – 45 kHz
3 Hz – 112 kHz
Made in
USA (Buffalo, New York)
Romania
Released
2019
2021
List price
$5,995
$4,000
Elite is $1,995 less
Materials
AluminiumStainless steelLeather
Carbon fibreAluminiumLeather
Both use aluminium, leather

From each maker’s published figures; sources are on each headphone’s page. Power for 110 dB is worked out from sensitivity and impedance.

Amplifiers that drive both

How the matching works

Each of these has 10 dB or more in reserve above a loud 110 dB peak on both headphones, so one amplifier serves either.

Build a setup with the AB-1266 Phi TC →Build a setup with the Elite →

Where to buy the AB-1266 Phi TC

List $5,995

Retailer prices checked 2026-10-21. We may earn a commission on purchases. How this works

Where to buy the Elite

List $4,000

Retailer prices checked 2026-10-21. We may earn a commission on purchases. How this works

More head to head