"The collaboration turned out a good-looking, great-sounding set of 'phones. Like other headsets in the same price range from Bose, Sony (SNE), and Panasonic (PC), the Beats employ so-called noise-canceling technology. A tiny, built-in microphone records ambient noise, and sophisticated electronics then generate a corresponding sound wave that more or less eliminates background chatter.

Turning on the Beats is a little like having your head shrink-wrapped. A flick of the switch on the side of the headphones instantly muffles sounds of the outside world with an eerie whoosh. The effect is impressive, as a colleague of mine, who wears headgear from a shooting range to escape the din of our boisterous newsroom, happily testified when he tried the Beats.

With the ambient noise out of the way, the Beats produce deep, rich bass as well as clear, distinct treble. Does this stellar sound enable one to, as Dre hoped in conceiving the product, "hear what the artists hear and listen to the music the way they should—the way I do?" Hard to say. But to my ears, from Mariah Carey to Mozart, the Beats outperform similarly priced headphones, including the industry standard Bose QuietComfort 3. "

Read the rest of the article by Matt Vella at Business Week.