The listening devices are made from 18 carat gold, encrusted with 118 of the highest quality diamonds and give a crystal clear sound.
Each earphone contains 59 diamonds that have been individually set in the gold, giving a sparking appearance.
The total weight in gold is 18 grams making them a fair bit heavier than a standard plastic pair.
But makers claim they are just as comfortable and give excellent sound quality.
The earpieces are attached to a white wire with a standard jack that fits into most MP3 players and computers.
They were made by top jeweller Casa Gi based in Belgium but are currently on sale at Clive Ranger jewellery shop in Bristol for £3,499.
Richard Slack, managing director for the firm, said: "We were first shown these earphones by a client at an Aston Martin show and our initial rection was 'wow'."
"As well as looking fantastic, the sound quality is also very good."
Mr Slack added: "We have the only pair of Casa Gi earphones in the UK and they are currently in pride of place in our shop window.
"They are attracting a lot of attention but as of yet we haven't found a buyer.
"I think they are aimed at fairly extrovert people, maybe a sports star or someone in the acting profession - they are the ultimate in bling."