From an engineering standpoint, the ideal diaphragm material is a polyester called boPET, biaxially-oriented polyethylene terephthalate film, aka Mylar or Hostaphan or Melinex. Problem is, boPET doesn't make a very good electret. So an engineer must either accept a compromise in the sound, or he can re-engineer the typical electrostatic headphone layout by metallizing a boPET diaphragm and applying the audio signal to it and relegating the electret material to the stators where its inferior mechanical properties won't matter. This inside-out or back-electret design was used by only two manufacturers: Toshiba (most notably the HR 910; Rotel also marketed an OEM model) and Audio-Technica (the ATH-8, aka the Signet TK33).