At any rate, the Focal Spirit Professional (which I received yesterday) is by far the best thing I have ever heard. It has a very neutral tonal balance, making it sound excellent with all genres. So when the recording is dark, it sounds dark, and when the recording is bright, it sounds bright. The mids are not recessed, so guitars, etc. are really nice, but at the same time uncolored. This is crucial because many other headphones have recessed mids that are also quite colored, covering up the true music. I'm sure there are more expensive headphones that sound even better, but also know that some people like the Spirit Pro even more than many headphones that cost thousands of dollars! It's definitely one of the best values available in the headphone world, since it's just $349, doesn't even require an amp, and can be used at home or portably. Those with large ears may have comfort issues, but they fit me perfectly.