I am acquiring this helmet there 4 months. I mainly listen to a portable Mac or iPod with dock onkyo amp + dac usb burson AUDIO or sound card tc electronic. the sound is simply "beautiful" is the first word that came to me. a sensation of zero saturation and purity very marked: Many presence. the soundstage is RESERVED for a helmet (it's still the helmet). The entire bandwidth is very balanced and well treated. lovers voices will die for. Try it with a simple radio podcast what is surprising was the impression of a live acoustic dynamics. Warning unusable with only one iPod: needs an amp after the source. anyway the size does not make the obvious association. Like all headsets that level the weaklings recordings jump to the ears ... but when it's done. Other important aspect you can listen for hours at very high volumes without ear fatigue. important to me. It is very close the HD800 (tested with leehman) for those who listened, it is an opinion. Given the price this helmet is a wonder to me. Last but if you listen the MP3 standard you will enjoy the potential of this helmet, the investment is not necessary.