My only encounter with AKG was early this year when I was looking for something which might enhance my listening pleasure on MP3 players. I am quite sure everybody agrees that headphones which were normally packed with all MP3 players are adequate but certainly not great. Most MP3 players will benefit from better headphones. I wasn't looking for in-ear types , so I shortlisted my choice to these two pairs. The Sennheiser P100 and the AKG K26P. Eventually I chose the AKGs because the sound is warmer but also bought the Sennheisers a month later because I keep getting rave reviews on this model. The Sennheisers were more open and the sound stage is wider. Sound is punchy only when volume is increased. Low volume level listening is inferior to the AKGs. My honest view is that both phones have their pros and cons but my personal preference is for the AKGs.