At the time of this review (4 Feb. 2008) Overstock is the cheapest place on the Internet to buy these headphones. For the price I am extremely satisfied with my purchase. Although this is a discontinued model the NC-250 can compete with the Bose QC3 on several levels. Given the NC-250 is nearly 1/3 less than the price as the Bose ($350) that says a lot. I purchased these headphones for cafe use. It does a very, very, good job at limiting low and mid-frequency ambient noise. The problem with this technology (across the industry) is it does not "drown" the mid-upper and upper-high frequencies well. So if your cafe (like mine) plays pop or alternative music, you will still hear it playing but to a lesser degree. I have a pair of high end Shure in-ear headphones which are much better at meeting this challenge but (even with all the earbud options) they constantly loosen from the ear canal need frequent adjustment. Compared to the Bose QC3 these headphones are nearly the same size and weight. The Bose finish is vastly superior. The Bose also fit more snuggly to the ear (based on my few hours of borrowing them from a friend.) I usethe headphones only with my iPod. They use a seperate battery so they do not drain your iPod's power. When you do use the noise cancelation feature it greatly drains battery life so I always carry two back up AAA batteries in the hard/soft case. The case is quite good. It is not crush proof but it will easilly withstand the weight of several text books. It is also large enough to store my iPod Nano. My one complaint is to change the battery you must remove the earpad. This is a snap off / snap on process. You really have to pry at the earpad and I am constantly afraid the tiny little plastic clips are going to break if I use too much force. That's a design flaw JVC needs to address. In summary, an excellent noise canceling set of on-ear headphones at one of the lowest prices available. Respectfully submitted, K.K.