I bought these in ear headphones for my sons birthday, for he informed me that they were supposed to be rated # 1 in the world, or something to that effect. They not only come with several ear cushions so you can custom fit them to your own ear, but if my sons opinion is worth anything, according to him they are absolutely super. On a monetary level, I remain confused as to what the difference is between the CX-300B, and this model CX-300, both currently available on Amazon. Money wise they were just a dollar apart at the time of the writing, (the 300B being the cheaper). With the exception of the price, they appear to be the same model in the picture. I decided to spring for the extra buck and get this model, simply because he had told me to make sure to get the CX-300. I really don't know if there is any difference in them or not, beyond the extra $1.00. Since the 300B currently has over a 1000 reviews, mostly overwhelmingly positive, as oppose to my single one for this model as of this writing, I would swing my vote to the 300B no matter what your own son, or daughter tells you. Just my opinion mind you, but I don't see any difference between them. In any event, they are excellent, comfortable headphones and worth the money for either model...
Update: As is mentioned in the comments section of this review, I do believe that the B in the description stands for simply "black", which means I essentially paid a little more for headphones that appear to be black in any event. Despite that, I still recommend these headphones. I have listened with them myself and they are very loud and clear, and have excellent fidelity...