The K92 is a pair of closed-back, over-ear headphones built around 40mm drivers. The tuning aims for extended low-end definition and a detailed, balanced high range, so they suit track-level checks, mixing and mastering. Sensitivity is 113 dB SPL/V and impedance is 32 ohms, which lets them work with both studio equipment and portable music players.

The closed-back cups use an acoustic chamber between the ear cup and the hinge to limit sound leaking in or out, which helps when tracking with a microphone open nearby. A self-adjusting, exposed headband and breathable, replaceable ear pads keep the weight at 200 g for long sessions. The headphones are not foldable.

Connection is by a single-sided 3m cable ending in a 3.5mm (1/8") gold-plated stereo plug. A gold-plated screw-on 6.3mm (1/4") adapter is included. The finish is matte black.