So here's what turned me on to polk. The UltraFocus 800's are outstanding, as far as I'm concerned. None of the premier noise-cancelling headphones come close to the sound quality these offer, imo. For my use, I don't need to go to Bose for super-cancellation at the cost of sound quality. So i chose these. They are a full range headphone. Inarguably. What is ESPECIALLY amazing about these cans is how they handle bass. There is really no standard for FR curves out there for headphones right now. These may seem a little non-standard, but I think they aim for fidelity with every nerve they've got. The noise cancellation is more than enough for the air traveler. It's also great for just being at home doing whatever you need to do. You get the benefit of noise-cancellation with minimal interfereence or coloration in the mids/highs) and the benefit of an actual full range headphone. The most astounding thing about these cans is the bass. It seems punchy, accurate, and balanced with no EQ or amplification 9other than the included amp in the set, obv.). When I want to check speaker set-ups, I use these cans at 75% volume w/ Neuron Huskie by Tipper from "Broken Soul Jamboree." The MSRP is 350, but I think the majority of people are getting them for around 300. I think they are extremely competitive with cans that aren't even noise cancelling (Q701's for example). I also think headphone companies have used the perormance of these headphones in the design of their own headphones recently. Has anyone heard these? They aren't perfect, but for 300, I think they are a good buy.