Panasonic’s new RP-HDX3C Monitor Headphones [$69.99] are hands-down the best set of headphones you will find anywhere near this price point. I compared them to a pair that cost about $375 and there was no discernible difference. The included remote controller and microphone are compatible with major mobile phones such as iPhone, Palm, Blackberry, HTC, Motorola, LG, Nokia and Samsung. The soft, silicon headpad and earpads deliver a comfortable listening experience. These headphones definitely give credence to the old saying that “more expensive doesn’t mean more better” … or something like that … either way, before you go out and drop stupid bank on uber-expensive headphones, I would definitely recommend these instead. They look, feel and sound great.