I snagged a set of these for $299 and I must say I am very impressed. The sound is wide open and very spacious, the bass is solid and very deep but also has nice dynamic contrasts. Most planar bass sounds flat and compressed (albeit with good extension) but not the AR-H1. You can hear soft and loud bass notes as they occur. Midrange is exemplary....smooth and wonderful tone and timbre. Highs are not the most refined (slight coarseness on vocal sibilants) but neither are they overly harsh or strident. I prefer these to the PM-2. They just sound more open, alive and emotional.