Great Headset
Recently received this headset after comparing to Bose and reviews of Audio Technica's ATH ANC7. I agree with other viewers that the Bose sound great. The Panasonic's noise reduction capability is equal to or better than the Bose. I did not choose the AT's due to the reviews on their sound performance and reproduction. Bottom line for me was price. For the same or better noise canceling capability and great sound (as opposed to excellent) I chose the Panasonic--all for $100 with 1 day shipping. I am not disappointed with my purchase, in fact, I'm extremely satisfied.Thanks to all that left informative reviews to help me decide.