I'm always on the lookout for the best sounding portable phones, and these are the best I've found yet. They have the smoothest, wide-range sound I've heard from any portable headset. I'd expected that in the 13 years since I bout them, that someone would have come up with something better. However, I've yet to find anything that comes close.
These phones may sound a little bass-heavy to some, but this unit has temple-pads that lift the elements away from your ears. This not only improves comfort, but also attenuates the bass, leading to a nice mix of comfort and sound quality.