By Livia Bergovoy…

These Phiaton MS 400 headphones are comfortable to wear with clever swivel-in-every-direction ear cups. The ear cups are not totally noise canceling (which this reviewer is actually happier with). It interprets the mp3s we sampled to wonderful full natural sounds. They are cool-cute, even if a bit bulky-nerdy. The band and ear cups – the parts that contact the head are softly padded and encased  in fine bright red leather. The contrasting black which contains the electronics, speakers, etc., is durable plastic . Pricey at around $239, but if you are an audiophile or love someone who is, this would look great under the tree.

Two more points: 1) The MS 400 comes in solid black as well as the red accented. 2) We wondered why they are so lightweight. Here’s the scoop: Carbon fiber is apparently the ideal material for headphone housing, which is ultra-lightweight and durable. That is why carbon is used in luxury products. The Carbon in the MS 400 is encased in a high polymer enclosure with a double-shell structure. Phiaton claims that this results in better resonance, deep rich bass, a full-bodied midrange, and sparkling high notes. As for us — we just like the way they sound.