After reading some of today's posts involving wood it's obvious some of you guys haven't spent any time reading through the Grado mod threads. If the shields were just a cover I doubt it would make a difference BUT if the wood was part of the cup housing there would be a sound difference. A few examples for you the JVC FX700 IEM is known as the tonality king and it's whole housing is wood. Another example, if you read through the Grado mod threads you'll find enough people yanking their SR60i/80i/225i/325i drivers out of the plastic cups and throwing them into Cocobolo wood cups. The reason behind it is because there's a different tonality to the sound. Depending on the wood the sound becomes smoother without sacrificing detail and even bass will extend deeper depending on what wood is used and how the cups are dampened. Another example the now defunct Denon D5000/7000 both also have wood cups. How about another example, lets look at some of Audio Technicas high end cans and how so many of them use wood. How about Foxtex and their new TH900 again we're seeing wood cups. Final example the infamous Sony R10 which was first released in the 70's in limited numbers and commands a hefty price for serious headphone collectors. Wood plays an important part in a headphone and it's sound when used.