Introduction
Let’s start with the obvious question: why change a classic? The 99 Classics have stood the test of time for good reason. Yes, technology evolves, lessons accumulate, and innovation trickles down. And with Meze rolling out high‑end performance at mid‑range prices—the 105 SILVA, the 105 AER debuting in Munich, and the 109 Pro—it was only a matter of time before the 99 Classics saw an update. But the design and the core concept? Untouched. And rightly so. Well played, Meze Audio.
Design

The Meze Audio 99 Classics 2nd Generation remains a closed-backed dynamic wired over-ear headphone, but what’s different? Meze Audio claims the 99 Classics 2nd Generation has tuning, compared to the 1st Generation, that is;
more balanced and neutral, with a less aggressive V-shape.
More on this later. There are nine other improvements listed on the site, including driver matching and increased internal ear cup volume to offer better low-frequency control as well as a dedicated Bass Port in the jack shell for greater consistency and precision. Several other design tweaks are mentioned, such as a new ear pad attachment method and a re-engineered baffle (a more open grille designed to reduce diffraction). Significantly, the impedance has been lowered from 32Ω to 16Ω, making them even easier to drive from any portable device.
Other functional improvements include the input socket diameter, which has been increased to 7mm (allowing compatibility with a much wider range of aftermarket 3.5mm cables), and a really nice, compact USB-C DAC/AMP dongle. The dual-twisted cable is a Kevlar-sheathed OFC conductor.
Quality

The headphones are Meze Audio quality, meaning they feel solid with the ‘walnut gold’ wood ear cup, a standout feature. The cable is as good as you could hope for with the dual twisted design currently favoured by Atlas Cables.
Quality, feel, and finish are features of Meze Audio; even the rucksack carry box has a sealed, waterproof zip reminiscent of my Arc’teryx waterproof top!

Specification and Price
Meze Audio 99 Classics 2nd Generation
Driver Type – Dynamic
Input Connector – Dual 3.5 mm TS Jack
Driver Size – 40 mm
Total Harmonic Distortion – <0.1% at 1 kHz
Frequency Range – 15 Hz – 25 kHz
Ear Cups – Walnut Wood
Impedance – 16 Ω
Weight – 290 g (10.23 oz)
Sensitivity – 103 dB SPL/mW at 1 kHz
Full details are on the company’s site.
Price – Availability – £319 widely available
Performance
Review Equipment
I’ve used a variety of sources, including the sparkling iFi Audio Pro iDSD Signature, the iFi Audio Diablo 2, the Chord MoJo 2 and the iFi Audio GO Blu Air. Additionally, I’ve used my Pixel 8 Pro with the supplied USB dongle.
Physically
Overall, I’m finding these headphones relatively comfortable; there’s no pressure on my average-sized head. That said, the headphones are not moving at all with the requisite head shake. The cups are soft and fit me well. With the closed back design, these 99 Classics block out most external noise; I can’t hear the keyboard, for example, when I’m typing. I’m advised that there is little leakage outwards, too.
The separate left- and right-label jack plugs are easy to see when putting the headphones on, which is great. For me, the cable is noiseless at the desk and is happily tangle-free.

iFi Audio Pro iDSD Signature
With the Pro iDSD, I have an Atlas Mavros USB-B input that is grounded with the Atlas GRUN system. The Pro iDSD came with their iPower Elite power supply too, which is the silent, clean power upgrade needed to get the best out of the Pro iDSD. These two combine to deliver performance pretty much as good as it gets on the desktop.
The Meze Audio 99 Classics 2nd Generation were new on receipt, so I left them running overnight and more on a Naim Uniti Star to bed them in. I would suggest they are improving with age, as we all do!
Starting at the lower end, playing the opening track from Hans Zimmer’s 2049 Soundtrack (Qobuz, 16-bit, 44.1kHz) is always a good place to be, and the bass response is deep, revealing, and engaging. It improves every time I play it, as the headphones loosen.
Somehow, I end up with Dire Straits’ Sultans of Swing (Qobuz 16-bit,44.1kHz). This is a light, super clean, less-is-more track with exceptional space and a light touch. The 99s deliver this track with rhythm, pace, and the high-end experience is breezy. It is a reminder of what a great track this is for audiophiles and of Mark Knopfler’s brilliant guitar techniques.
Turning to a bit of classical, and I am appreciating Mahler more. Mahler’s Symphony No. 1 is an excellent track for space and depth. Pierre Boulez seems to have Mahler nailed, and his 3rd Movement (Titan, Qobuz 16-bit, 44.1kHz) has a near open-backed feel, with holes in the sides of the earcups releasing that pressure to a degree. The 99s reveal a degree of depth and subtlety between the instruments, woodwind, strings, etc. Be careful with the start of the 4th movement, if you’re not ready for it!
iFi Audio Diablo 2
The Diablo 2 battery appears to give the 99 Classics a real fizz, even on Normal mode. Switching Diablo 2 to Turbo mode, basically a higher gain, does little to the overall performance; indeed, the 99s lose a bit of grace as Diablo’s wall of sound ramps up.
I generally try to steer clear of messing around with filters and DSP in headphone reviews; the MoJo2 tends to calm things down, thankfully, though that does have wonderful DSP possibilities.
Chord Electronics MoJo 2
The Mojo 2 is an excellent partner with these 99 Classics. If anything, the Mojo 2’s precision complements these relatively clean and precise 99s. The darker background with the contrasts with the Diablo’s over the top, but exciting delivery, notwithstanding the Mojo 2 review concluding that it was;
‘Sparkling Audio fun’ (HF&MS, 28/3/22)
Having re-read Andy Summers’ autobiography One Train Later, it seems appropriate to listen to The Police’s Ghosts in the Machine (Qobuz 16-bit,44.1kHz) to appreciate the clean snares and precision in Summers’ guitar work. The 99s are clean and balanced in their delivery.
iFi Audio GO Blu Air
On the move, the 99s are not really the headphones I would use; I prefer IEMs, but a stroll with the dog and the GO Blu Air was pleasant enough. They are very efficient headphones that perform well with the GO Blu Air. I did the same with the FiiO BTR17, also a Bluetooth dongle. The 99s perform well with this, too.
Pixel 8 Pro with the supplied USB dongle.
The most surprising revelation was that a Meze Audio dongle DAC was in the box. It is excellent, like the ALBA version, and the flexibility of having it rather than fishing around for the Mojo in another room is a real plus.
Musical Interlude
Here’s the Playlist for this review (click on the image above). Twenty-Four Hours is there for the bassline; the final three tracks are there for their space in the recording, something these 99 Classics can deliver, certainly with the Mojo 2.

Thoughts
Reviewing headphones is a very difficult business, especially as I have a pair of Meze Audio Elites here. As well as that, headphones are the definition of balancing your budget and making sure you hear them with your preferred source. Highly efficient (103 dB SPL/mW at 1 kHz) and easy to drive at 16 Ohms, these headphones are a great on-the-move solution thanks to their closed-back design. If you’re using headphones mainly in your living room or in quieter places, the 105 AERs or SILVAs might be worth investigating.
Also of note is the opportunity to play with the cables on the 99 Classics Gen 2, with its new wider input jack spacing. It might be worth avoiding silver-plated wires, as they can sometimes compromise (brighten) high-end performance, though your DAC may be able to mitigate this effect.
Overall
In my view, these headphones offer exceptional performance for the price, with high levels of detail and a sumptuous, balanced presentation that is easy on the ear. They are well worth an audition if this is anywhere near your budget, or probably beyond.

Meze Audio 99 Classics 2nd Generation Highlights
In my view these headphones offer exceptional performance for the price with high levels of detail with a sumptuous balanced presentation that is easy on the ear
Overall
The most surprising revelation was that a Meze Audio dongle DAC was in the box. It is excellent….
Pixel 8 Pro with the supplied USB dongle.
The Mojo 2 is an excellent partner with these 99 Classics…
Chord Electronics Mojo 2
This is a light, super clean less-is-more track with exceptional space and a light touch. The 99s deliver this track with rhythm, pace, and the high-end experience is breezy
Dire Straits – Sultans of Swing
Love
- USB-C dongle DAC
- Quality is a given
- Smooth even delivery
Like
- All pieces are replaceable
- Wood earcups
Wish
- Balanced leads are probably a bit too much to ask for at this price point
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