Bowers & Wilkins C5

Pros: --precise sound
--very comfortable (acutally...read my summary)
--high quality construction

Cons: --price
--bass could be fuller (but I understand these you actually do have to break in...which based on other reviews does occur with time)

Summary: I was VERY hesitant to buy these headphones at $179 from the Apple store given all of the reviews talking about the uncomfortable nature of the Secure Loop (not just on here but especially on Amazon.com); however, since they offered a complete refund within 2 weeks if I didn't like them, I decided to try them--AND I'M GLAD I DID! I have migraines and have very sensitive ears and nasal bridge--I say this to mean that other bluetooth earpieces do hurt my ears quite a bit. I put these headphones on 45 minutes ago in the car at the Apple store and haven't taken them off yet...and no I don't even have sore ears yet.

My recommendation, try them and return them if you don't like them. I figure that people who buy them and DON'T have a problem with them DON'T actually leave reviews since they're satisfied, so as usual, only the people who are mainly dissatisfied leave very detailed reviews. Also, some reviews about the metal housing sticking into the ear canals and hurting, this is likely a factor of undersizing the silicone ear pieces. It also may stem from pushing them in so far in an ATTEMPT TO MAKE THEM NOISE CANCELING. They're not noise canceling, and don't claim to be. I do find that I can't hear my computer sound or my house alarm keypad (for example) when wearing them, so they are pretty darn good at it. Just don't FORCE them into your ear canal.

Also, when I first put them in, I fitted the ear loops correctly and didn't push them into my ear canal TOO TIGHTLY, which I suspect may be the problem for some people, and I would expect that to hurt after a while by the creation of a mini pressure sore.

I'm a neurosurgery resident, and so I pay great attention to detail. I truly think that the sound (as has been said by most) is brilliant. I also happen to think that they are extremely comfortable (seeing as I'm now almost into an hour wearing them for my first time). The sound is so good, I truly don't want to take them off. Hope this helps.