When it comes to headphones, new media producers don’t want something that makes the audio sound good. They want something that makes the audio sound true. If you want a true monitor headphone, i.e., one that is re-producing sound accurately, consider the Audio Technica ATH-M50. FIRST IMPRESSIONS These phones feature a nice, collapsible design that makes them portable and easy to store. They use a large 45mm aperture driver. PERFORMANCE The sound from the ATH-M50 is clear, natural, accurate and flat. Just what you want in a monitor headphone. The specs say these headphones are capable of handling very high SPLs and I agree. COMFORT When it comes to headphone comfort, I have high standards. I spend more time wearing headphones than most people. For me, comfort is as important as sound. Unfortunately, comfort is subjective. It doesn’t matter if I think the ATH-M50s are comfortable. It matters if you do. But here is some information that might help you decide to try these on for size. The ATH-M50 uses a closed-back, cushioned earcup that provides both isolation and in my opinion, comfort. I really like the 180 degree swivel in the circumaural earpieces. CONSLUSION At £100, the ATH-M50 isn’t the cheapest headphone you can buy, but if any headphone is worth this kind of money, the ATH-M50 certainly is. This may be one of the most interesting pair of headphones to come along in a while.