I have given the tri-ports a listen and agree that they are actualy a reasonable value at $160.

Generaly I am not a big fan of the Bose single driver aproach in thier home theater and music offerings, but when you think about it, nobody does single driver speakers better, so naturaly making good performing headphones should be in their basis of design.

Speakers and headphones have always been a place I could advise spending a little of a preminum on, and I am known to be a little frugal. A good set of headphones can last a decade if you care for them properly, so its a solid investment to get a set that you realy enjoy.