I now own two pairs of AKG K-271. The K-271 S, and the K-271 MKII. They are very similar, the MKII have replaced the K-271 S. The purpose of the use, for my point of view, is in the studio and when practising with the band. I have a clear and present mix of the music, while playing live. They have never failed me, and I have had other brands of headphones, that i couldn?t wear for a longer period. But these, I can wear for hours, without hurting my ears. If i step on the cord, and it breaks, I can replace the cords easy. As the headline says, maybe the best headphones money can buy. I have tried more expensive headphones. My ears love the AKG?s.