I forgot to mention a feature on the Shure SRH440 is that the design can "collapse" for storage and portability. Each headphone has a low impedance and high efficieny with the Shure at 44Ohms and 105 db sensitivity. The AD700 spec at 32 Ohms and 98 db. I have tried these headphones on a Cowon D2 and SanDisk and they sound awesome with plenty of power to give. Any reputable MP3 player will power these. I also have a tube headphone amp, but have not tried using that yet \:o .

I’m armed and I’m drinking. You don’t want to listen to advice from me, amigo.

-Max Payne