So we are back with Perfect Sound and this time it is their ‘mid-tier’ unit, the s301 closed portable headphone which retails at $420. I never got the chance to test drive the Dido D901 so I cannot comment on what Kyle saw or didn’t see in them but I did spot some commonalities in what Kyle said and what I heard with the S301. For those that are not aware Perfect Sound are a new kid on the block for headphones. They were established in 2012 and hail out of Taiwan, home of my old buddies Superlux from way back. Their logo is a pictorial representation of a perfect sound wave (treble, mids and bass all in motion), looking much like a butterfly which I have to admit is a great saavy marketing slant and very memorable.

The concept of the butterfly though reminds me of the Ali meme “float like a butterfly, fly sting like a bee”. Nimble, articulate but hits where it counts and hits hard. The S301 has some interesting chops but it’s more in the Frank Bruno class of headphone than the all conquering Ali level. Basically give it enough time and enough rounds and eventually you will find a match that suits your tastes. Those who don’t know Frank Bruno let me tell you the guy looked like an awesome boxer, built like a tank, had jackhammer jab, but just lacked that killer natural instinct and usually hit the canvass after “giving it a good go” in the early rounds.

Click on next page for the build & fit impressions…