I listen with my MM400 classical music on Walkman A & K100 II with essentially encoding WAV. From these fixed markers, I can compare it to other Denon headphones to understand its qualities and its weakness. I pass rapidly over the look and quality of manufacture. Although they are at the top, this is not what interests me the most is basically the musical quality. In general, the MM400 is a balanced keg on all frequencies, a very good musicality, making a soft sound with bass not too present and well regarded medium. It gives me great pleasure to listen to very different pieces, both instrumental than sung operas. The headset is not weighing on his head and let ourselves go hours without a pop, it is also a good point. Compared to others, the same price and I think the QC 25, B & W P7, new momentum Sennheiser, Grado 325, the Denon defends very well. In any case, it does not justify for me to change it! The only advantage I would give is - may be - wireline momentum - not wireless I have not tried - as regards the treble. I like the sound reproduction Sennheiser treble that I find, on some tracks, softer and more pleasing to my ears. But it's really subjective. It is not enough of a "big" brand and a high price to make a better helmet. It is more subtle because much depends on the ear which gives the final judgment. For example, in general, I do not like the sound signature of Oppo PM 1, 2, 3; nor that of Grado, even higher price. Now we come to the weakness of Denon, listening on my own, on some pieces of classical guitar with orchestra. There, the highs are recessed, which taints the overall musicality of the songs heard. This weakness is evident in comparison with the Pandora Hope VI. It makes better highlight the treble compared to the rest of frequencies and well differentiates the various instruments involved in an orchestra. If I had to change my helmet and assuming I have not found elsewhere for better walkman listening, I would choose Pandora Hope VI. One word to say THE best headphones I have ever listened to is the HD 800, but its price puts it out of reach of my purse. In the final, it is very difficult to choose between 4 and 5 stars for the Denon. Compared with the helmets of its price range, it is 5 stars, with Pandora Hope Vi or the HD 800, 4; this is the choice I made. I'd read other appreciations owners of this headset and I hope this review has been helpful to audiophiles.