If you can't hack the $300.00 to $400.00 price of the Bose Quiet Comforts, but you desire an almost identical look and feel, and want a decent-sounding pair of "mid-priced" headphones with Active Noise Cancellation, I can conditionally recommend The Jabra C820s.

They're not the best stereo headphones I've ever heard, but they're FAR from the worst. Our rating system requires whole numbers, but some of those fours would be three and a halves if I could do it.

And make SURE if your intent is to use them with your Treo that you also pick up the correct 3.5mm > 2.5mm converter jack because the one Jabra packs with the headphones will NOT work right with our favorite smart phone. For any other kind of audio gear, you've got all the correct jacks in a very smart and attractive package that's good to go without a lot of fiddling around. The included five foot cable might.. might? WILL be way too short if you want to plug into your HiFi rig's headphone jack across the room.

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Criteria  Rating Design 4 Usability/Comfort 4 Sound Quality 4 Cost/Benefit 4 Overall (not an average)	Pros Stylish, comfortable Classy hard-shell case Lots of adapters for different audio gear Active Noise Cancellation Respectable audio specs
	Cons Wrong 2.5mm jack in the package ANC circuitry works but drastically colors music Somewhat fatiguing for long listening sessions