AKG headphones are manufactured by AKG Acoustics, a company that was originally founded in Vienna, Austria. In 1994, the company was acquired by Harman International Industries, an American company. As of 2017, Harman International Industries is a subsidiary of Samsung Electronics. Over the years, the production of AKG headphones has shifted to various locations. While some models are still manufactured in Austria, many others are now produced in other countries, such as China or Hungary. It's essential to check the specific model of AKG headphones to determine the exact manufacturing location.