This headphone is very similar to the Bose QC35 Bluetooth headphone, with 3 important differences. One, the price is about 1/3 of the QC35's price, at $119 USD. Two, the Matrix3 does not have Noise Canceling, although the isolation is very good. And three, Bose pretty obviously uses a DSP along with the Noise Canceling to flatten out its response, which is fairly neutral. One of the evidences for that is the QC35's Passive mode sound, which is very similar to the Matrix3 sound (the Matrix3 sound is about the same either way).

http://www.hifiheadphones.co.uk/comm...e-review.4409/