Philips HN 110 Folding (Silver)

Pros: Noticeable isolation, cheap, well-rounded sound

Cons: For this price? Can't complain

Summary: Even for $40, these easily perform on competing level with Bose's QC2 and 3. Quite comfortable with a snug headband. Sound is clear; adequate highs and earthy bass but nowhere near audiophile if that's what you have in mind. Noise isolation - if you're expecting to go to a firing range and still be able to hear every note in Beethoven's 5th, forget it. No NC headphones block out noise completely: just low-pitched drumming kinds like the rumble of aircraft engines. Also, they're around the ear so they have slight passive noise attenuation as well as active. If you want more audiophile sound but noise isolation as well, I highly recommend the Sennheiser HD280 Pro for $100 that are my primary headsets. As for these, for the price and what you get, they're a steal!