I listened to my music via a cloud Sennheiser DJ headphone 30 connected directly to the jack on the front of my PC ... so so Bad various noise (mouvt mouse, HDD access, etc). Being accustomed to listen to pop, jazz CD with audiophile quality material, I found a compromise 300 (helmet + dac) allowed me to cross an impressive qualitative work. Listen balanced (not too low or too daiguë). Even at high volume listening is not tiring, a real treat. About the helmet, I discover the comfort of the helmet "open" bcp less oppressive and more comfortable ds duration. It just gets forgotten ... What more. The sound escaping from the headphones is very much reduced. My ears have 54 (I stop at 16KHz ;-) this headset associated with this dac for a budget of 300 fully meets my expectations.