When I gave the Phiaton Chord MS 530 M-Series Wireless & Active Noise Cancelling Headphones with Microphone a listen last year I thought the price was out of line with the quality. However, while looking over Amazon this weekend I see that they are now down to $119.99 plus free shipping. I don't know if this is a limited offer or not, so it might vanish at any point. What I can tell you is that these are a steal at this price. Leaving aside the wireless (Bluetooth 4.0) and active noise canceling features, these headphones have a luxurious feel, excellent construction and well balanced sound. They are far better than many so called "gaming sets" I've tested that are made of plastic; the materials are top quality.
The headset is a modified over-the-ear design. Instead of cups, they have flat, soft, leather cushions that mold around the ear. The sound is balanced, with appropriate, not exaggerated bass or overemphasized highs. The Bluetooth 4.0 equipped headphones have titanium coated elements that are said to improve sound quality, and they do sound much better than many comparable headphones. As with many headphones, the sound felt "inside" my head, rather than creating the illusion that I was listening to speakers in front of me. This puts you directly in contact with the music, which depending on your tastes may, or may not, be ideal. For example, while listening to Keith Jarret play piano I would rather not have the piano between my two ears, but rather up on stage. This is largely a matter of taste.
One feature that I really liked was that you can connect the headsets to two different audio sources at the same time. So, you can watch a movie on a pad, and still be paired with your phone if you should get a call. On the downside, however, people I spoke to via the two built in (non-boom) microphones complained that my voice was muffled when I was not speaking in a loud voice, the kind that I hate when the guy next to you on the bus is sharing his business with the world while "shouting out" on his cell.
Comfort: The Chord MS 530 is well balanced, and not too heavy. However, they do get warm fast. Pulling them away from your ears for a moment or two seems to dissipate the heat that builds up from the colos contact between the cans and outer ear. I have a rather large head, and did not find the band to cause any discomfort or excessive "clamping" where my head felt it was in a vise.
Sound Canceling: With a flick of the switch the headphones go into noise cancellation mode, good for airplanes, I suppose, but you pay a price in sound quality, so I tended to turn it off. By the way, these headsets do not keep all the sound inside. Your travel companions may complain that they can hear your music leaking. The wicked among us would suggest that they should get a pair of noise canelling headsets, themselves. The headsets claim a 18 hour battery life per charge with active cancellation on, and an amazing 30 hours with it off.
Controls: In addition to the noise cancellation, there are also buttons to move forward or back, and power. There is no volume control on the headset itself, though there is a slider fader on the supplied cable if you choose to go wired.