For only 160 euros ATH-M50X provides an excellent, probably the best you can have in this price range, not even comparable with other more expensive helmets purely advertising buisness. The design: super comfortable helmet does not too hot, do not hurt even after hours of use. the structure is rather beautiful and seems very robust (that sees that it is not "cheap"). the headset also folds for better transport, which is handy if you move with (but is still made for a sedentary use especially) The sound: I have not test all helmets in the world to know all the details but I can tell you that the sound is just magic compared to other helmets I've owned. Conclusion: I am very happy with this purchase, a product that I have as yet no reproach (after 6 months) and seems rugged enough to last for years without tiring a bit (and therefore probably more profitable than helmets cheaper breaking in less than a year)