The processing of the headphone is good. He also seems to be quite robust. The comfort is average - but not really good. The sound is now not my thing. I like it with many ups, a pure and naturalistic sound. That has not the Panasonic definitely. Without EQ I could not bear the heavy bass sound also. I like the Sennheiser PX200. But he is not particularly durable (cable break) and significantly more expensive. I therefore take on the go now the Panasonic.
