I have purchased and tried 6 different noise cancelling headphones in the past 2 years, and JVC HANC100 is absolutely the BEST I have tried - for the under-$100 category. The other headphones I have tried include the Panasonic, Sony, and TDK, and none of them are even close to this set, especially in the sound quality, but also in its construction and the noise cancellation effectiveness.

Sound quality: Excellent and balanced sound. Good clean midrange, crisp treble, and solid bass. No part of the sound is too punchy or brassy, and there is really no weak part that needs much compensation.



Link: Buy these headphones from JVC