The HE-400S is a great compromise for people looking to get some of that planar magnetic sound on a budget. The HE-400S is obviously still expensive, but the fact that it can be powered very well by a normal source makes it much more affordable. That does not mean that it does not scale with better amplification, just that it can get close to its limit on a good sound card, like an ASUS STX. The excellent tonal balance makes the HE-400S one of the best entry level high-end headphones on the market today, and while it may not be the most engaging, it'll performs on any type of track. Overall, these are the best sub-$300 headphones we have come across to date. The pads could be better but are quite good for the cost. As HiFiMAN sells Focus pads separately, the possibility to upgrade is there.