Talk about appropriately named companies. Torque Audio has a masculine aura about it, both in name and looks. Their first product, the t103z in-ear headphones are a gadget lovers dream. They come with three sets of filters – or valves as Torque calls them – that let the user customize – or tune – the sound to their preference. This patented Passive Acoustic Valve Technology (PAVT) provides a bass, treble and realistic (or neutral) choice depending on mood, music genre, or for no other reason than just because. Think of it as getting three earphones in one. Each valve is large enough to be attached and removed with only fingers – no tools necessary. The t103z in-ear headphones are made of metal with plastic accents attached to a flat cord with MIC and remote for use with Apple’s iPhone/iPod. Each valve is color-coded: Yellow for bass, red for realistic and black for treble. Yasu Yamamoto of Torque Audio said that there will be more choices of valves coming soon to personalize the earphones even more. The t103z sell for $179.95 US and are available now. The Gadgeteer will do a review soon. Stay tuned (pun intended).