I have this headset ordered the day for my iPad, iPhone and listen to my PCM recorder. Use the Sony now and then times on my Rotel RC 1550th The Sony is processed good for this price range, the comfort and the sound is also for this price range in order. For 19 of Sony's absolutely fine and is expected for most users enough. Who very high standards should look at times AKG, Beyerdynamic, etc., as well as the reviews of the scientific journals.