The Best Audiophile Earphones headphones and Amp


I do not own a set of earphones (headphones). I have a high end HiFi system and I am interested in possibly adding a high end headphone/headphone amp.

I am looking for advice/information. What is the best audiophile ear (headphone) and dedicated headphone amp on the market today?

I have heard Stax electrostatics are good.
matjet
If you are still looking at options and not looking at electrostats, I recommend the Ray Samuels Audio B-52 amp with the Sony MDR-R10 headphones. The R10s are arguable the best non-stat phones that were made, but they're only available now on the used market. Ray Samuels voiced the B-52 with Sony R10s.
Quick update. The Stax SR-009 (was codenamed C32) is now in my system and it sings, oh yes does it sing! It's pretentious to say so but I think the competition, regardless of technology, is going to sweat a few bullets to catch up with this one...

Some pics of the unwrapping, an experience in itself: http://www.head-fi.org/forum/thread/531743/new-listening-impressions-of-stax-c32-prototype-and-shipping-sr-009/645#post_7487827
This set-up sound the best to me but my experience with headphones and headphone amps is limited. I'm really enjoying a set of AKG K701 earphones with a Schiit Audio Valhalla tube headphone amp. I know this may be considered budget/entry level but it sounds good to me and I didn't break the bank.
This is the thread that never stops. I always laugh when I see any mention of Schiit Audio. Like so many products, it probably has a signature sound. So...what do people say when they hear it? "WOW! This sounds like Schiit."
I have used Stax phones for decades now. I had the Stax O2 mk1 and mk2 and other lambdas. I actually decided to keep the Stax Sigma Pros (very rare) and a pair of Lambda Limited edition (very good). Both are confortable. I plan to acquire the SR-009. My amp is the Stax SRM-007II. We are talking about a $ 3000 setup here which is reasonable.