Sennheiser PXC250 (US$130): Sound = 7 / Value = 7 / Overall = 7
As the only set of headphones with active noise cancellation in this comparison, the PXC250 was at a bit of a disadvantage — generally active noise-reduction headphones show a significant price premium over their counterparts (The PXC250 is based off of the PX200, which is significantly cheaper). While the PXC250's sound was not terrific, they were at worst entirely inoffensive, and at best quite balanced and pleasing. Neither Jeff nor Matt had any major complaints about the sound. We would definitely recommend these to anyone that travels on planes a lot, works in a server room, or perhaps someone with a rather loud computer that they do not want to hear, but wants to hear other ambient sound. Just as the other Sennheiser PX series headphones were, the PXC250 is also very light and comfortable. The bottom line is that some people would get a lot of good use out of the PXC250s, but they are probably not worth it for people that do not need the active noise cancellation — better sounding headphones without noise cancellation can be had.
I bought some reconditioned AIWA noise cancelling headphones for $17, but these sound interesting ....