Sony's H.ear On MDR-100AAP are among the best over-ear headphones that you can get for under $200. They're great looking, insanely comfortable, made well and deliver formidably balanced audio. We've been waiting a long time for a pair of headphones that sound as good as the Audio Technica ATH-M50x, only better made and with an up-to-date design. And we think we've found just that. The H.ear On might not definitively outshine the M50x in the audio department, but for those looking for good looking headphones that are even more comfortable to wear for long periods of time for under $200, we'd definitely recommend going with Sony's offering.