I've just spent a couple of weeks with the Polk UltraFocus 8000 Headphones and I must say I?m very impressed. Right out of the box, it was easy to see that they were well designed with attention not only to the product, but to the packaging as well. Upon placing the headphones on my head, and turning on the music, the rest of the world disappeared. For me, they were easily adjustable as to the size and I found them to be very comfortable.
I have very little experience with over the ear headphones from other manufacturers. However, the Ultra focus 8000s produced a very pleasant sound with excellent clarity, giving great definition to the various instruments. These over the ear headphones gave me a much nicer quality sound than anything I had experienced in the past using any of my "ear bud" type headphones.
For those people who are looking for a quality headphone that provides wonderful sound, I would highly recommend the UltraFocus 8000s. If noise cancelling is of utmost importance, I feel that these fall a little short. Soft, droning sounds were totally eliminated, but louder sounds and voices still made it through. All in all, an excellent over the ear headphone.