The Wirecutter- If I needed wireless “home theater” headphones to use while listening to television and music in my home, I’d choose the Sennheiser RS 160. Why? We researched extensively, consulted other experts, and seriously evaluated two dozen sets before narrowing down to seven to test with our four-person panel. The RS 160 not only sounded the best, but cost $100+ less than the next great-sounding alternative. They have a small transmitter, are comfortable and lightweight, and you can pair up to four pairs of headphones (available for purchase separately) to their base.