[maddox6912]

So I was thinking if the following was possible:
 
Get a KEMAR dummy head like this:
http://www.ece.ucdavis.edu/binaural/images/KemarTapeRemoved.jpg
 
and place two microphones on his ear canals and measure the transfer function of the sound of a really expensive headphone say an HD800 and a cheap philips headphone you can buy at Coles(walmart for yankees).
 
Then get the cheap headphone and alter it's transfer function by using some clever digital PID controlling to change the poles around to make it sound like the expensive one.
 
IS this feasible?
 
remember the transfer function relates the sound signal going into the headphone to the signal picked up by the microphone immediately in front of the ear canal just after the headphone.
 
assume the microphone has a flat response
 

 

[porthillsbomber]

AFAIK that wouldn't work, you could match the frequency response (and phase shift I think) but it wouldn't remove the distortion of the wallmart phones.