The Philips M1 has the most treble rolloff of any headphone I've owned. Compared to the Shure 1840 which isn't bright, the M1 is down about 12 db at 7 khz and 16 db at 10 khz. The construction or build is comparable to an average $100 headphone, and this sound and build quality are very different from the Philips L1 headphone which is excellent. Portability is excellent, and isolation and leakage are excellent. But the earpads can't be removed, so replacement is an unknown at this time. There is no carrycase, just a very thin cloth bag. Given the sound, the build, and lack of a carrycase, the value for the price is not good.