I chose this helmet after many review sites or specialized magazines "high tech". It caught my attention for its quality / price ratio (which is Amazon had the best price). I know that there are intra 300 euros but for listening to mp3 (even though encoded!) Or even very occasionally FLAC on a smartphone, it seems a little expensive ... In practice, I am delighted Beyerdynamic: no breath, a sound "full", light that fills the entire spectrum. It is day and night compared to the headphones come with my smartphone (a then Samsung Sony Arc). And great Amazon service: the best price and delivery time (in Belgium) super fast!