After I did not feel like (train, subway and office) to entertain people around me with my music that came from a slightly older open Sennheiser HD437, I decided to buy a closed. It was both the wearing comfort, the volume (because I use the headphones almost exclusively with an MP3 player (iPod nano 6G), whose maximum volume is limited), as well as the sound. My budget was about 50-60. now at each individual point. 1. Comfort and processing: the headphones Panasonic RP-HTX7AE-K sits relatively firmly and blocks outside noise from fairly well, although the sound does not penetrate to the outside (is closed!). Although I have the headphones relatively long day at the head, do not hurt me ears. The headset is relatively light for its construction. The ear cups can be adjusted easily, the workmanship is very high quality. It also does not sweat when the handset is on what is in some headphones so, in my opinion, because the ears are not surrounded with foam, but with leatherette. The temple itself is designed in aluminum with leather, which is also very pleasant. The cable is quite thick (about 3 mm in diameter) and relatively soft. (FYI, the mentioned below Sennheiser had foam pads and a very thin cable). Plug is coated with gold (plays only ne role, if the connector on the player (I do not know anyone who has it) or to the system also has the same thing). 2.Optik: via optical I'll not talk much, is a matter of taste. He looks very well and precipitated from MMN. 3. Now to the sound: in fact the main reason why I chose this headset. As a comparison, I had an immediate Sennheiser HD419 ordered (also costs around 50 +/-) in order to directly compare (with iPod and PC (X-Fi Titanium)). It took me two days before I was able to make the decision. The two have just very different soundscapes: the Sennheiser mMn a "distanced" sound, has a very clean Weider administration of instruments, does not have me convinced with the voice reproduction, which was a bit bland and not as dynamic as at Panasonic. Its sound (Panasonic) has just blew me away with its dynamics, a very clean voice reproduction, which are well received all other details during playback. Very precise, clean and detailed. In addition, the volume you require with an iPod nano (EU), which was not the case at Sennheiser. In addition, the Earphones also has reserves in the volume (on the course, you can only access with a hi-fi system or a good sound card in the PC). A very good level stability, no distortion, a very balanced sound at any volume (if one does not exaggerate too much). 4. Price / performance: excellent, MMN's sounded moderate for the money currently nothing better. Please note: Panasonic RP-HTX7AE-K has compared to its predecessor (RP-HTX7E-K) no extension included. So if more than does 1.4 m cable length must, buy an extension to it.