I bought them and got a set of factory refurbished Bose QC 35 IIs a day later and tried both side by side at home. Conclusion: If I only needed noise-cancelling headphones for a trip, I would have thrown away the headphones before buying Audio-Technica. If I was flying regularly for an hour or two, I would save some money and buy an Audio-Technica. However, I have a job that involves a lot of travel and sleeping on international flights - the Bose is much more comfortable on my head so I'll leave it and return the Audio-Technica. A few detailed points of comparison: Out of the box they look very similar, both have nice finishes and a sturdy storage case. When you put them on your head, the differences are immediately apparent: Bose were much more comfortable on the head. The Audio-Technica ear pads feel a bit stiff and don't cover my ear well. I definitely wouldn't want to wear them for more than an hour, so that was the most important factor for me. I wore Bose around the house even before I took them on my first trip, they're so comfortable - I tested the noise-cancelling in front of the hood to simulate the roar of an airplane, and also in front of the TV with a soccer game. Noise cancellation was pretty good on the ATH-ANC7B. Bose is slightly better. If you ONLY care about mute and don't care about convenience or other features, save your money and get Audio-Technica. Finally, the Bose set has both Bluetooth and wired inputs, and Bose is rechargeable too. via USB if the ATH-ANC7B does not have these functions. With the ATH-ANC7B, the sound is only transmitted through the cable and one AAA battery is required to power the noise canceller. In terms of sound quality, I didn't even plug in Audio-Technica to listen because the comfort was so great. better with Bose.
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