Ultrasone's iCans are a unique entry in the portable headphone market both in terms of their iPod-inspired design and, especially, their S-Logic technology. Although I didn't find the S-Logic sound to be compelling, I can understand its appeal. And the other advantages of S-Logic -- less listening fatigue and lower volumes than other headphones for similar listening levels -- make the iCans worth considering even if you prefer the sound quality of those other headphones. However, the iCans' design needs a few minor tweaks, and the $129 price tag seems high when compared to better-sounding but less expensive competitors.

--Dan Frakes

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