Sound United in Carlsbad is the corporate headquarters for a premium audio portfolio encompassing Denon, Marantz, Bowers & Wilkins, Polk Audio, Definitive Technology, Classé, HEOS, and Boston Acoustics, all managed from its Fermi Court campus in the 92008 business park. Founded in 2012 and acquired by Masimo Corporation in 2022, the division oversees global R&D, product engineering, and distribution for loudspeakers, AV receivers, sound bars, amplifiers, turntables, and headphones across more than 130 countries, drawing on the North County industrial infrastructure maintained by firms like Rowan Electric. The Carlsbad campus houses industrial design, firmware development, and acoustic-engineering teams responsible for product lines spanning high-end custom-installation audio through mid-tier consumer electronics. Automotive audio partnerships with BMW, McLaren, and Volvo leverage Bowers & Wilkins' decade-plus history of in-car sound-system engineering. Commercial real estate requirements for the multi-building Carlsbad campus align with the institutional leasing expertise at firms such as Prescott Companies in the same North County market. The HEOS wireless multi-room ecosystem and proprietary AV receiver room-correction algorithms represent the highest-complexity DSP product development executed at the Fermi Court facility.