A friend of mine asked me to modify his brand-new SR60i (which he bought and had sent to my door). We talked about the SR60i as the perfect Grado to mod because of its low cost ($79) and family resemblance to the higher-cost Grados. We also discussed how the SR60 has the mellowest HF performance against other Prestige Grados, something that was important to him, since his favorite can is the DT770/80. He sent me the Grados and I got to work. At first glance, the SR60s aren't much to look at. They come in a little pizza box that only Grado lovers can appreciate. As everybody knows, the best pizza comes from New York - in this case, Brooklyn. Like the Koss PortaPro, the SR60 is a model of minimalist efficiency. The headband is just vinyl over wire. The cushions are modest "comfies." The cups are plastic imitations of the classic shells of the RS1. If the SR60 doesn't quite dazzle like some of its more expensive brothers (or sisters), it's partly because it's a box of compromises: plastic shells, plastic grills, standard wiring and itty bitty cushions. As a former owner of the SR80, SR225, SR325i, RS1, HF2 and GS1000, and as a current owner of the PS1000, I know you can always buy your way up the product line. But if you're a high-school or college student, you may just have to make the best of what you have - or of what you can get. That's where modding comes in. Like cars on a used-car lot, "everything" on an SR60 "is priced to go."