Like Sony's in-ear MDR-NC22 noise-canceling earphones, the new MDR-NC40's best feature is its price: Both pairs are only $100. The MDR-NC40 isn't an in-ear model but a supra-aural set of headphones, meaning that they sit on the ears without creating a seal. Comfortable and capable of delivering rich low-end sound, the MDR-NC40 isn't the most effective pair of noise-canceling headphones I've ever heard, but it does manage to eliminate a significant amount of noise. Anyone who thinks that $350 is an outrageous amount to spend for Bose's QuietComfort 3 should give the MDR-NC40 a whirl.