I didn't have high expectations as I own both Sony and Bose. The processing is good. The sound quality is acceptable. Considering it's priced at less than $50, this is a great buy. One thing I noticed is the "new leather" smell, not sure if it's just the material or something. Everything else works as described. If you're looking for a noise-cancelling headset for under $50, I think this is a solid choice.
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