I have really enjoyed Denon's other headphones, especially the AH-D2000 ($349) and the AH-NC732K ($299). I thought these might be competition for the Grado SR-60 as a best bang for your buck headphone. Unfortunatley, they are not. The sound is OK, pretty well balanced but nothing spectacular. They are easily driven by an iPod, but as I always suggest play around with the EQ settings for the best sound. Where they fall apart for me is comfort and the quality of the materials. First off, the head band has a hinge at the top of it to help fold the headphones together. The problem with that is the plastic headband can't be fully padded so you have this piece of hard plastic resting on the top of your head. It is noticeable and annoying. The second problem is with their choice of material for ear pads. They are not horrible, but compared to the materials used on the AH-D2000, the AH-D1001K, and the AH-NC732K, it is obviously cheap and doesn't feel like it will last very long without tearing. There are some positives to be mentioned. The fold up design is a good idea and makes these a little more practical for portable use than the AH-D1001K. Something that Denon does that I really appreciate is the length of their cords. The 372Ks tethered cord is only a little over one foot long, perfect for using an armband or having the iPod in a front shirt pocket. They include an extension cord in the box if you prefer to have you iPod in your pants pocket or on your desk. This should become standard practice for headphone makers. Overall these could work for some people, considering how inexpensive they are I shouldn't be so picky. I would do some looking around at other brands in this price range. before deciding on the Denons.
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