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I read lot of posts about breaking headphones to about 200 hours.
 
why do headphones need breaking in? I just bought a shure se 420 and i can't tell the difference between this and the shure se210's i were using. I'm using Cowon S9. So do i just leave it out playing for couple of hundred of houirs?

 

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Quote:

11. Does "burn in" or "break in" IEM necessary?

There is no definitive scientific answer on whether headphone burn-in exists or not, so don’t bother asking for one. It is often just a case of choose-to-believe.

If you do believe in burn-in, the general consensus is BA based IEM doesn’t benefit (as much) from the burn-in process while some dynamic IEM does show sign of improvement after a period of burn-in. Do a search in various forums regarding individual IEM for more information.

A piece of advice: If you are really considering burn-in you IEM, two days (roughly 50hrs) of random music playback with your normal listening volume is generally good enough for most IEM - this is from the writer's personal experience with multiple IEM.

 

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from:
http://www.head-fi.org/forum/thread/310723/fyi-basic-guide-to-in-ear-canalphones