I could maybe go $400.00 for a good home headphone but really is there any portable source good enough to warrant that quality of a phone? You may have said earlier, but NF what are you using for a source? Do Ipods sound very good? I have yet to hear one. I have not been impressed from so called "digital" sound from my computer and I'd think that MP3's would leave some to be desired. It is amazing though that something the size of a lighter can store so much data and even drive headphones.