Samsung Electronics said on Wednesday its unit Harman International signed a deal to acquire U.S. firm Masimo's audio business for $350 million.

The decision is part of Masimo’s previously declared strategic review of its consumer audio operations. Masimo stated that the divestiture will allow it to concentrate more on a

Now, in a move that many suspected might come sooner, Masimo is unwinding that decision—announcing the sale of Sound United to HARMAN International (a Samsung subsidiary) for $350 million in cash.