The sound is solid with punchy, powerful, bass and articulated highs. V-Moda's build quality is the best in the business from its spring steel headband to its kevlar reinforced removable cables. V-Moda makes comfort a big priority with memory foam earpads covered in lush leatherette. From top to bottom, every piece of this headphone was considered carefully. It's that kind of consideration that results in endorsements like this one from CNET "No other headphone can touch the M-100's combination of features, build quality, and sound."