Recently purchase a pair of SRH440 as a gift. Had the budget set at around $100 USD give or take depending on quality and what is available. What I needed were a set of closed cans that can be driven easily by ipod/iphone.

Originally had my mind on the Sennheiser HD215 which was almost 1/2 priced at a shop. But then when I tried them out, I found them not as sturdy as I would like. Also because the ear cups are huge, while they have good clamping force, they felt loose to my about average sized ears. They do not have the bass heavy signature found in many sub $100 Sennheiser although I still didn't find their frequency response flat but somewhat lacking in the mid-frequency. With headphone amp, I am sure they will do much better.

The Sennheiser HD25-1-ii didn't fit my purpose because they are supa-aural rather than circum-aural. Sennheiser HD280Pro is more expansive and has a strong clamp force that I am not sure if they will be painful to wear after a while. Also looked at HD445 which sounded too colored - bloomy and lacking in detail.

Next I looked at these Shure SRH440 and SRH840. I was immediately impressed by the smaller size, better fit and great isolation they offer when properly worn. They are solidly built and the detachable one sided coil cable has a bayonet mount lock so it won't fall off easily. To my amazement, the SRH440, at impedance of 44Ohm sounded even more efficient than the 32Ohm Sennheiser HD215. That said, I wonder how the 70Ohm or 64Ohm HD280Pro would sound...

The sound of the SRH440 is willing and pleasant to listen to without causing fatigue. SRH840 has greater low and high frequency extension at twice the price of the SRH440. Compared with the open Grado SR80 that I have, these closed cans gave me a very pleasurable experience because of how comfortable wearing them and isolation they provide. I want to get a set for myself!

BTW, the cans can be folded up into a smaller size and there is a carry bag supplied. If you hate the coiled cord (I love it myself), there is a straight cable that can be had also.