Compared to other manufactures, these noise cancelling are a bargain. The sound quality and features are also very good. The only issue with these is durability. Please use them with care. Sound Quality I am very pleased with the sound quality of these, both with the noise cancelling on or off. The sound reproduction seems very authentic without too much unnatural bass or treble. Comfort These are very comfortable and the noise cancelling feature is great for noisy places or airplanes. The ear pad covers are made with decent plastic that does not seem to flake as easily as other makers. Design I am overall quite pleased with the design of these, other than a problem I had with the sockets which are just above the earpieces. The plastic socket on mine became weak after extensive use and cracked, making these unusable. The cables and carry case are also quite nice. Durability After about 2 years of use the socket above one side of the earphones cracked, which causes one side of these headphones to be loose on my ears. Audio Technica does not offer a repair service for this and these ended up in a landfill. I hope that Audio Technica makes it possible to fix this problem/design fault or improves the design for future products.