Harman International, a Samsung Electronics subsidiary that makes JBL products and other audio and visual equipment, is set to buy Masimo’s audio operations in a

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

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.