This headset could easily have been our all time favorite because it combines so many great virtues. Its greatest vice besides the hefty price tag is without a doubt the 1:1 conversion rate going on at the moment. In Europe this headset is available for a staggering €299 and in the states it sells for the same amount just in Dollars. Considering the exchange rate between the two currencies, Europeans are effectively paying 30% more than buyers in the USA.
Besides the obvious pricing issues the beyerdynamic MMX 300s proved to be quite a treat for the ears. Compared to other headphones and headsets costing around € 200-300 they can definitely hold their own even when it comes to music reproduction and detail retrieval. It is clear that the MMX 300s have a slightly modified sound signature compared to the other beyerdynamic models I have come across, but I suspect this is to make it better for gaming.
The bass is quite prominent and has a tendency to drown some lower midrange details, but this is easily remedied by using an equalizer.