From the Data Sheet on HP’s product page:

"Exceptional combination of visuals and sound
Equipped with industry-leading lenses and speakers designed by Valve, our HMD provides high quality resolution and fully immersive spatial audio. With murafree, 2160 x 2160 LCD panels per eye, you can now see more detail than ever before.
A headset that adjusts to you
Get maximum comfort for longer wear time. With flexible material, increased cushion size and lenses that can be adjusted for different eye distances2 , each user experiences a custom fit regardless of face size and shape.