I received these headphones several days ago and immediately and anxiously unboxed and charged them so I can test them out. I already have the Cowin E7 Pro, that I happen to love, so I was anxious to compare the performance to those. These new SE7's have a very simple and sleek look, I really like that. They may not be as "showy" as the E7 pro, but I like it that way. I started to charge them, and realized shortly thereafter that they were fully charged from the factory, so that was a nice surprise! I tried them on for comfort, and all I can say is WOW! They are sooo comfortable. They feel light and soft on your ears. The cups are angled in reference to the headband, so they fit perfectly over my ears, and give a perfect seal. They are MUCH more comfortable than the E7 Pro (and I thought those were comfortable!). My only complaint is that the pivot points for the ear cups seem to make a creaking noise when the headphones move around as I walk. It's not a big deal, I know I'm being picky, but felt I should mention it. I started off by testing the noise cancelling function first. As with other tests that I've done, I used different test noises such as Vacuum cleaner, fan, humidifier, lawn mower outside, etc. The noise cancelling function on these seem to be a HUGE improvement over the older headphones. Even though the older ones were also good at filtering noise out, these are even better, and more importantly, the noise cancelling function is practically silent when turned on! The E7 Pro's, as well as most other headphones (costing multiple times more) have a slight white noise hiss when that function is turned on. This was VERY impressive to me. I then made a phone call using the headphones. The person's voice was loud and clear, and they said I sounded very clear as well. I don't like using that function because I find it annoying when I speak and hear my voice muffled in my head because of the headphones. Just a personal thing for me, but if you like using them for phone calls, they will perform fine. And finally, I tested the sound. I tested them with a Bluetooth signal, as well as with a wired connection. I also did a wired back to back connection comparing them to the E7 Pro, using a high end pre amp and a good source. I listened to various types of music as well. At first they sounded VERY similar to the E7 Pro, but I tried very carefully to come up with differences. Initially the E7 Pros sounded like they had a little more pronounced bass, and possibly "better". However, as I listened more (especially with a wired connection and a good source), I started to realize that the Bass wasn't that much weaker with the SE7's, it was just more accurate. The mids seem to be more accurate and clear, and the highs were too similar to hear a difference. Overall, they both sound great, but I slightly prefer the sound of the SE7's if I had to pick. Taking everything into account. The comfort, the noise cancelling, and the sound, I honestly can't see how you can beat the SE7's. I HIGHLY recommend them if that is the price point that you are looking for.