These are by far the best headphones I've ever used. The sound is very neutral and resembles high-end monitor speakers heard in near field conditions. They are very comfortable and isolate well. I found that other headphones, that are more expensive (Beyerdynamics and Ultrasone), colour the sound in the top and bottom ends. These are the closest to a flat response that I've heard yet. Also, the impedance is not too high and can be used with an mp3 player. Truly excellent -- they're worth more than the price.