"They were comfortable—the foam wrappers seem especially thick—but oversized and awkward. And I haven't even gotten to how they sound. Sound quality waived between 'acceptable' and 'pleasant,' depending on the music or audio source used—even while using the Turtle's on the same hardware. I had hoped that the powered noise-canceling hardware would also serve as a low-rent amplifier, too, but the volume and sound quality difference when the hardware was on didn't seem to be noticeable."
Gizmodo reviews the Turtle Beach noise cancelling headphones and gives them a fairly average rating from what I can tell. I guess Sony is still the way to go?! :?