First, they start out with a pair of high quality earcups. The earcups completely cover your ears insulating them from outside noise. They then use active noise canceling technology to eliminate background noise. The active noise reduction works by listening to the noise outside the headphones and then generating a sound that is exactly its opposite. This effectively cancels out the original sound leaving the listener with nothing but silence.

When you listen to movies with these headphones the first thing you notices is that you can hear the movie at normal volume. You can easily understand all of the dialog and hear background music. You no longer need to strain to listen to the movie. When listening to music you can hear subtle details of the music. It's now a relaxing experience to listen to audio instead of a balancing act of adjusting the volume to where you can hear verses going deaf due to extreme volume.

The headphones are also extremely useful even if you don't have anything to listen to. Did you ever notice that after a long plane flight you seem incredibly tired' How is it that you can be wiped out by just sitting still' I don't think people realize how much energy you expend when surround by noise. Once you put the headphones on you immediately notice a big difference in the level of noise. When you turn on the active noise cancellation the volume drops to almost nothing. You can enjoy your book or take a nap without being disturbed by the idiots in the seat behind you that insist on sharing all the detail of last weekend's party.

The headphones come with a hard shell carrying case. The case is a slim 2 1/4 inches thick, allowing it to be easily stored in carry-on luggage. When putting the headphones in the case the earmuffs fold 90 degrees laying flat in the case. This allows the case to maintain a slim profile. The case also has room for cables and an extra battery.

The headphones come with numerous connectors to connect to almost any audio source. A 5-foot cord is used to connect the headphone to any 3.5 mm (1/8 inch) jack. This size jack is universally used on mp3 players such as ipods. A 5-foot extension cord is also included. Additional adapters include a ' inch stereo phone plug and a dual plug adapter.

At $299 the headphones are not cheap. If you only want to listen to music around the house there are plenty of good headphones at a cheaper price. The real question is how much of a road warrior are you' If you fly more than once a month then you need to give these beauties a listen.

--Dave Graesser

Dave creates IT infrastructure for the Fortune 100 and is a funkyfresh contributor.

Visit Bose for more information.