Its on top of neutrality. This helmet avoids the purchase of an expensive fixed hardware for excellent sound quality. Too bad the quality of the sky is not top. But we can consider replacing the atria to the fabric velvet. For a quality headset that is. The arch is simple but avoids too fragile at this level as on other makes and models. It is true that is perfect for large heads but adjusted to the lowest notch to be still smaller skulls. Attention also to the mini jack (a little big in diameter) will require an adapter when used with a portable music player or smartphone protected in a shell. Indeed many shells have a very narrow passageway helmet.
Personally I use it with a DAC player and it's only happiness, but sometimes I, for comfort, plug it into my iPhone, ...