Burn In HD | Speakers and Headphones Burn In V.504 

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Burn in is the process for exercising new audio equipment.
Most headphones require at least 200 hours of burn-in time to reach their optimal performing state. The main purpose of the burn-in process is to loosen the diaphragm of a newly crafted headphone and to stress the headphone driver. Most audiophiles agree that the sound quality will be noticeably improved after burn-in.
Remember: not all speakers will sound dramatically different after break-in. Some improve only marginally, some might not change at all while others can change in a drastic way.