I have a little brother, the 300, for a while. I had been surprised by it. This gum defects 300 that is a sound too low shot, The XB700 has a deep bass sound that retains the 300, but does not neglect the treble and means. The helmet exudes strength, unlike the 300 which is just merely provides a very good sound for its price but is very "cheap" A very good headset, which comes with a more leatherette cover.