Summary: Frankly, for under $50.00 I didn't expect much. That being said, these Panasonics are as comfortable, and may even sound better than my expensive Bose headphones. The sound when the noise-canceling switch is thrown is what I would expect from a $175.00 price point.
Summary: If you are looking for a set of noise canceling headphone that does not cost three figures look no further. For $40 you can not beat this pair. Though I do not think they cancel out a full 80+% of exterior noise they do drastically reduce it. And no ear buds!
Summary: I was on a mission to buy noise-canceling headphones. After trying to hear The Walking Dead and MI-5 on my iPad while waiting for my sons during climbing practice and not being able to hear anything above the cacophony because I had the standard-issue Apple earbuds that do nothing to drown out...
Summary: I've had a number of medium priced noise canceling headphones. So far these are the best I've had. The over ear cups are more solid than any others I've had. They have only a single on-off switch for noise suppression which is less features than some other headphones I've that also have sound range...
Summary: I purchased three of these for my kids to use for everyday and for trips. I have a pair of Bose nc headphones, too, and there is no comparison. These do reduce some of the drone of a car engine/fan/etc, but not to the same level of the Bose. Still, the kids like them and they are comfortable.
Excerpt: I was a little skepticle buying these headphones because of the price. After seeing some noise cancelling headphones selling for 10 times the price I wasn't sure how good they could be. I was pleasantly surprised on how good they worked.
Summary: It does not cancel the background sounds, like people talking, or sounds that change. But was god for canceling the airplane constant noise. Fits good in the ear and this also helps to make better to hear music or movies. Its good for the price US$34.