First, this helmet is very comfortable, even if the velvet oreilletes can heat a little, or after a while, nothing alarming reassures you. And what a sound! Okay, it is quite expensive, but out of a porta pro (very good value), we quickly see the difference in the midrange, but especially in the treble. Finally a headset that has deep bass without ever invade the rest of the spectrum or hide the low-mid. The tonal balance is itself, truly remarkable (I use it on an A3 cowon 60 GB). Despite the high price, it was worth the money, and we listen and replay his favorite cd (although recorded for all means and especially the crackling when available) in pure happiness. In short, what more besides ... "Try it and you will understand"