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Original K301 models are long sold out. This is the latest K301 XTRA model. XTRA means extra bass over the original K301. It is 55 ohm and has XXL Varimotion drivers. It looks and sounds different than the original K301, as it is now a semi-open design. It seems to have been an interim model bewteen the old K301 and the new K530 that is selling in Europe and Asia but hasn't made it to North America yet. The K530 is changed to iPod white, but the specs seem the same. Since the K301 XTRA is being closed out, I have found them for sale as low as $52 delivered. Normally they sold for $98 to $119 before the closeout. Get a pair while you can, as they were worth the regular price. I have DT880 and K601 cans to compare these against. These have been designed for using with iPod or computer that does not have a good audiophile amp. In my preamp with good headphone amp for high impedance cans, the midbass is bloated and deep bass is weak. This is easy to see in the response curve at HeadRoom. When high impedance cans are plugged into my Altec Lansing computer monitor system, the volume is low and bass is weak, but the K301 XTRA sounds fine through the computer, better than both the K601 and DT880. What you need is a cheap amp optimized for low impedance but high current drive capability. The K301 XTRA is advertised on the box as being for mobile, computer and TV use and its response curve was optimized for cheap electronics. Do NOT buy them if you are going to use them in an audiophile setup unless you have a graphic equalizer to EQ the bass that will be bloated in the midbass and weak in the deep bass. The mids are just fine, as you would expect from AKG. They are as good as the DT880 in the midrange, and that's saying something. Treble is not as extended or as prominent as the DT880. If you have the ability to EQ the sound, the K301 XTRA will sound nearly as good as the K601 on a good amp, and possibly much better straight off cheap portable sources that have a low voltage drive. I'll take the K301 XTRA over my SR60 any day, as it is a much more refined sound. It replaced the low impedance SR60 as my computer cans. The K301 XTRA is a big set of cans but fairly light and comfortable. They do leak a bit of sound and they are a funky silver blue color. More of a home or office type cans rather than portable. They are a lot cheaper than buying a high quality amp for your computer or iPod, so you might want to consider them. During the closeout, you can get the K301 XTRA for chump change. The new K530 will set you back well over $100 when it shows up in North America, if you are a slave to iPod fashion.