I feel my liking for the IE7s has swayed both up and down for a couple reasons. I like the sound stage and balanced spectrum, and I also like the relatively clear sound. The problem is that when comparing back and forth between my CX 300s and the IE7s, I hear NO clarity improvement in all songs, only wider sound stage (giving the perception of better clarity but after close listening there is none) and less treble/more mid frequency level (less ear hurting). I tried to make the reality seem better for me to justify my purchase and lie to myself but in all neutrality I can admit there is no big improvement. Overall the CX 300s only have a bit "tinier" sound but other than that the IE7s give no real improvement for me being $170 ($130 more than the CX 300s) and the more balanced frequencies the 300-IIs ($60) give me almost make me unhappy about the IE7 purchase. I was expecting Sennheiser to offer actual better SQ for their high end drivers but they apparently only have the same exceptional SQ in all of their headphones, from low end to high end. The rest is driver manipulation to alter the presentation of the sound. What I HATE is the reviews around here bashing on the CX 300s (on the main review page it was given like 5/10 on SQ). If they offer the same essential SQ of IE7s how are they 2 star basic headphones? So far the CX 300s are less airy IE7s, deserving at least a solid 7/10. Seems like you all base your judgments on the price of the headphone. If any one really notices clarity differences please give me an audio track that makes it obvious. And BTW right now I'm about about 60-70 hours burn-in. I've heard people mention sound clarity changes later but right now I don't hear the improvement.