A very short review this one. I can agree with the previous reviewers that the acoustics on the headphones are very good, particularly when listening to music. Possibly a little bit heavy on the base, compared with good quality in ear 'phones but I think this is just personal preference. My lower than perfect rating is due to the quality of the microphone. I use voice recognition software (and am in fact using it now) but the microphone is nowhere near good enough for this software, the volume is okay but the sound quality is well below the specification required. I therefore have to keep swapping between one headset and another, depending on whether I am listening or whether I am dictating. What a shame!