Before talking about these headphones I go for a ride on my experiences with semi-Intra I had. As a player I Cowon J3 and the supplied headphones was not bad but not up to my expectations. Wanting semi-Intra on a budget (50 euros) I bought the Philips SHE9700 headphones are good, although this low despite the strong presence of acute and withdrawal of mediums, listening comfort with go but life repelled me, I handle my headphones with care and in 2011 I had to buy Philips SHE9700 3. After the episode of Philips I turned AKG K 350 with intra but the sound is very unbalanced despite all the blows of short equalizers go your way, a big disappointment. After I discovered Denon AH-C360 with its pleasantly surprised me a simply stunning sound quality, a very good balance between mediums, treble and bass but I find that they lack a bit of roundness, a little dry for my taste. I had to go through the JetEffect to solve this problem which is not just a matter of taste nasty! Personally Denon AH-C360 are superior to Philips SHE9700 and AKG K 350 but the AH-C360 have a really bad problem, ergonomics !! No seriously the AH-C360 have very edgy, I explained, they are delivered with an extension cord without it they are short and with the extension it becomes too long (1.2m) and a little heavy, the How big joke;). Unable to reconcile music and nervousness I spent Denon. Turning now SoundMagic PL-11. My first impression when I unpacked the SoundMagic PL-11. This is the aesthetic headphones are very beautiful, a true success. Sound level the PL-11. are just fabulous, my first surprise at this level was low, they are rich, round and deep. Mediums are present but I think the highs are slightly behind it will go through the equalizers to correct this. The sound reproduction is good and sincerely you will not be disappointed in my opinion. The cable is well insulated, neither too long nor too short just the right length. I think the PL-11 deserves more than their price and I am very happy with this purchase. As a note I will give to these PL-11 9/10 for value for money. Denon's noise level are superior hair cell to PL-11 (acute slightly behind), but the ease of use the PL-11 far outweigh.