Pros: AMAZING sound quality.
Cons: Headphones are a little bulky.
The bottom line: If you love music the $149 (though steep) is worth every penny.
WHY I BOUGHT THEM:

I came across these while visiting a Bose store. I tried them out and was absolutely blown away by the sound quality. (I kept in mind that they have top-notch recordings in the demo machines to show the wares at their best so was still a little skeptical.) I winced when I plunked down the 149 for the phones but figured it was worth it since I listen to music all the time while I work. I use headphones because it minimizes disturbing those around me. As soon as I got home with the Bose headphones I grabbed a stack of my favorite CD's and began playing them one by one to see if these were worth the investment. I wanted something that delivered better sound quality than the cheap headphones that came with my portable Sony Discman (they needed to be replaced anyway), and I'm happy to say that I'll never go back.

SOUND:

The sound is second to none. I've not heard better sound from any headphones ever, and I'd imagine that the only way you're going to get better sound is if you have the musicians performing in your living room. One thing I should mention... Although the sound is unbelievable, the sound that the headphones puts out is only as good as the recording you're playing. If you play a CD that was engineered flawlessly, you will hear equally flawless, blissful sound reproduction. If you put in a CD that was poorly engineered with lots of hissing and background noise, that will come out as well (and possibly more so on these headphones). I don't think that should be seen as a negative though. Rather, I see it as testimony to the headphone's amazing sound quality and ability to reproduce every sound and nuance that the mic picked up at the recording session. Just don't expect your old analog recordings to sound like they were recorded yesterday. When I listened to some CD's for the first time on these headphones, I discovered tiny musical details that I never knew existed. On one CD I could actually hear the sustain dampeners as they were lifted off the strings of the piano!

The instruction booklet states "For the best audio performance, disable the bass boost on your portable audio device." I have the phones plugged into a Sony Discman D-E401 and I found that with the mega-bass turned off things sound a little flat. With the mega-bass turned on, the music sounds full and luscious as it should. For a couple of CD's that have very heavy bass though, the normal setting was more appropriate.

COMFORT:

Though the headphones are bulkier than I'm used to (I used to use ones that fit into your ear), after a few minutes I barely notice they're on as they are smaller than other phones of comparable quality.

SIZE:

I was reluctant at first to buy these because of their size. I'm used to compact headphones that fold up and can fit in your pocket. Despite their bulkier nature, the sound is so amazing that I think their size should be overlooked if you intend on buying these for work or around the house.

NICE ADDED FEATURES:

The headphones have an adjustable headband, and the phones come with an extension cord and 1/4" stereo phone adapter which can come in handy. The ear cushions are also replaceable through the manufacturer if they become worn or dirty.

Specs on the headphones (in case you don't feel like clicking over to the manufacturer's website) are as follows: Max. input power: 100mW Sensitivity: 97 dB/1mW; Impedance: 32 Ohms. These are listed in the manual.