---

Added on November 26, 2008, 3:55 ami go for ATH T22 because i kind of like new age songs, and looking at SHP2700 lack of bass, watching movie with lots of bomb with it will be not as good.. right?

Ok I tried both cans already.Shall we start the review now?

Audio Player : foobar2k

Soundcard : EMU 0404
Amp : Pa2v2

Ok let's start with some few song that I listen pretty much lately (most of them are in FLAC btw)

ANZA - Tobira Wo Akete

One of the best OP song in anime series,Cardcaptor Sakura
Enya - Orinoco Flow

One of my favourite "new age" song.Can really bring peace to your mind and soul at times
Mariah Carey - Hero

Great song to listen at 4am in the morning
THE DYING BREED - My World Down

Probably the best heavy rock song so far
50 Cent - In da Club

Hip Hop song yo
I can say is that those two headphones served me very well if I choose which song is suitable for those two cans that I use.I can conclude that Audio Technica ATH-T22 is much2 better for any techno,hip-hop and some english vocal songs thanks to its awesome soundstage and good "thud" bass but beware it's muddy sound.It's will be your worse nightmare if you choose a wrong song to play with it.The good thing about SHP2700 is that most of vocal songs (note:animu song) that i listened to are awesome with this can thanks to it cleaner,more detail sound that it produced.About lacking bass problem,from my past experience if you use WMP11 EQ to listen to the song,I can say that the bass problem will be gone just like that.

Anyway for all rounder ATH-T22 is the best choice you can get so far.But for poeple who really care about the detail while ignoring the bass might consider shp2700 as your perfect companion for listening pleasure

Recently bought the SHP2700, can't really make any comparison since the last headphone I used cost around RM10. Main usage are for musics and movies mostly on my laptops and media players. I chose Philips because I read a few reviews on the net and found that Philips are known for their bass and clarity. Most of the songs I listen to is towards rock & hip-hop which I found just does the job perfectly well for me. Maybe I haven't been so called 'poisoned' by better headphones. But what the heck, at least it is up to my expectations.