Yesterday I received my (custom) Beyerdynamics Manufaktur 880 DT 32 ohms. This are the customizations I ordered: 1. carbon "end piece", housing and mounting 2. leather ear-pad and headband 3. a personalized inscription Final price including shipping (2 days UPS) - 490$. Now - in a few words I should say I choose 32 ohms because of VERY close measurements between the 32, 250 and 600 ohms. Those interested in exact measurements should look at these graphs: http://graphs.headphone.com/graphCompare.php?graphType=0&graphID=953&graphID=2751 http://graphs.headphone.com/graphCompare.php?graphType=1&graphID=953&graphID=2751 I know the general idea is (that) lower the impedance the heavier the voice coil but on the other hand it is also true that lower impedance the easier to drive. One should also keep in mind the drivers might be slightly different (they are in this case) so in the end - look at the graphs/measurements - I see no reason to choose 600 ohms instead of 32 ohms for the Beyer DT 880. Plus - I'd rather not spend on a dedicated portable headphone amplifier/DAC if I can get by with a simple iPod classic (latest). How do they sound? A few years ago I used to own Sennheiser 280 HD Pro. For 2 years I have owned a pair of 125i Grado headphones. To this day I can say they are very good. The Grados are very easy to drive by an iPod and I like their rugged look. I am one of the few who actually finds them quite comfortable. The Beyer Manufaktur 880 is a few classes above. While the Grados do have a bit of “coloration” the Beyerdynamics are downright “clean”; a different class. Even if I am to consider the report sound quality/$ the Beyer are still ahead. Here are a few things I have listened to since I got my cans: a. Dunedin Consort - Mesiah (1742) from Linn Records b. Blue Coast Records - ESE Sessions (I got this with my NHT XD 2.2 system) c. J.S. Bach Mass in B Minor - Breitkopf & Härtel Edition, edited by J. Rifkin (2006) from Linn Records d. Propaganda with Ted Sirota's Rebel Souls e. some metal and punk (Metallica/Green Day/Offspring/NOFX) I must say the headphones sound scary. Be warned ! The sound has a lot of detail and clarity. One can easily hear for example when nylon strings are used (Blue Coast Records - ESE Sessions); piano and the organ sound alive and natural, the violin sounds great - I can find no fault to the Beyer DT 880 sound - border to boring (in a very good sense). This is the first time I have listened to anything like this. Scary. They are fast, detailed and extremely controlled. Now comes the best - after quite a few hours of listening - no fatigue. None. How do they look/feel? http://www.flickr.com/photos/40139253@N06/sets/72157626284407656/ They are built using the best materials: carbon (just look at the pictures), leather and steel. These headphones scream quality. They are VERY comfortable and they can easily fit big melons - no problem there. The pressure the headphones put on your head is minimal. You’ll feel very relaxed. A word about loudness while using an iPod. The whole idea of buying the 32 ohms version is to use it with a portable player. Now – the Beyer DT 880 is rated 96 db (32 ohms) and the Grado 125i is rated 98 db (32 ohms). On my iPod the Grados are loud at 25% of the iPod volume - rock/metal/punk level . The reason is twofold – they are over the ear headphones (the driver is quite close to your ear) and they are an easy load. The Beyer DT 880 pushes the iPod to 50% of the volume for comparable loudness so I’d say they might not be as efficient as they are rated. Still – an iPod has more than plenty to drive them very loud. At the end a few words about my experience dealing with Peter of North America Beyerdynamics: he built what was promised and he did it in time – I appreciate that.