Quote: No... Flat response =//////////////////////////////= neutral Neutrality of a headphone is determined by how closely it follows the human hearing curve. We do not hear flat. This is the human ear. As you can see, the hearing curve varies at different volume levels. You can't just look at a graph and say "this is exactly what the headphone sounds like". Headphone graphs are corrected for HRTF (read here: http://en.wikipedia.org/wiki/Head-related_transfer_function), so they're only usable for comparisons. What you see on the graph is not the raw curve from what the measuring mic heard. Please do research next time. Also, "flat" headphones do exist. One I know of is the SS-100. Not sure of the general sound, but most describe it as "special".