Since Polk was so incredible in letting us Polkies try these headphones I thought I would write a review...
I am not one to write reviews anymore but I will cover the basics
1) Build - The build quality is great, they come in a carrying case and the flat wiring is excellent. After seeing how much went into the design of these headphones I notice quite a bit more than some will I guess, but it is first rate no doubt!
2) Comfort/Fit/Etc - The ear buds are nice, I found I had to go from behind my head for them to stay in, I do not know if this is how they were designed? But from behind they stay in extremely well!! The extra fittings they come with are plentiful and definitely one for every occasion. I found I liked the feel of the smaller ones. Once you find the right fit they stay in extremely well, the sound isolation is through the roof and you will experience great bass response.
3) The mic that is used for the noise cancellation is also capable of amplifying your surroundings, very interesting!!
4) The noise cancelation is great, when you are listening to music it is definitely like you are in your own little bubble of music, would be great on a plane or when listening to music to drown out others!
5) The sound, great mids and extremely** good lows. I listen to a lot of dubstep and they are digging down deep with no issues. The highs are clean but not a Seas Millenium by no means ;) but respectable. I would rate the overall sound as a 7/10 without going into much detail, micro detailing is decent but it misses a bit compared to an extremely high quality 2 channel. Compared to say the IPOD ear buds they are a whole other league.
Overall - go out and buy these, very very nice and well worth the money!