Phiaton edged its way into the headphone market last year with its MS 400 Moderna Series headphones, an eye-catching set that brought solid sound quality and comfortable construction to the tableNow, with the considerably more portable PS 300 Noise Canceling headphones, the company continues its tradition of sleek design and plush comfortThese on-ear 'phones pack in a slew of travel-friendly accessories and, at $299, cost $50 less than the competition from BoseHowever, the set failed to provide great sound quality across a wide variety of music, making it most suitable for only a certain type of listener.

The Phiaton PS 300 Noise Canceling headphones are very similar to the Bose On Ear headphones in designTwo small, oval earpads measuring 2.7 inches tall by 2.2 inches wide are designed to be worn on the ear rather than cupping itAs with the Bose set, a single detachable cable descends from the right earpiece, although in the PS 300's case, the cord features an inline muting button that allows you to hear external noise without removing the headphones

The style of the Phiaton PS 300 headphones varies slightly from the Bose, but we're rather keen on itRather than silver accents, you get champagne gold, and the outer covering of the earpieces is a textured black leatherIt's a high-end look overallThanks to the padded, adjustable headband and super cushy earpads, the PS 300 'phones rival the Bose set in comfortOf course, as with any on-ear model, you'll want to be aware that this design can overheat your ears after a time

As far as features are concerned, the Phiaton PS 300 headphones are better than the Bose QuietComfort 3, as they include noise-canceling functionality, but can actually be used without this feature activatedSo, if your battery runs out mid-flight, you won't be stuck without musicNot that you'll have to worry about the battery dying anyway, seeing as how Phiaton includes an extra rechargeable cell in the packageIn addition to the noise cancellation, the PS 300 headphones include a bass boost feature, which can be activated via switches on the bottom of either earcupFlipping one enhances the low-end a bit, and turning on the second pumps it up even more

The extras don't end thereThe Phiaton PS 300 headphones are pretty much a traveler's dreamThe package includes a nice, hard-shelled case; an airline adapter; and a wallwart power adapter with snap-on attachments for various international outletsTo this you connect a compact USB charging unit, which directly accepts the rechargeable cellsIn addition, you get a quarter-inch plug for use with home stereos for when you're not on-the-goWe're hard pressed to ask for anything else

Of course, we're talking about headphones here: all these extras and design niceties are for naught if the sound isn't up to snuffUnfortunately, the Phiaton PS 300 headphones aren't up to the standards it takes to satisfy a large variety of listenersOn the plus side, music sounds very open, with clear definition between the two channels--something you don't get from earbuds, which are perhaps the only things more portable than this style of headphoneHigh-end definition is excellent, and mids sound impressively warm and butteryThe noise cancellation feature also fared well against the low-end hum of nearby servers and an AC unit

Our main complaint is that the low-end can sound mushy for certain types of music--new wave and indie rock, in particularBass performs notably better for pop, dance, and hip-hop music, where it is generally more definedDepeche Mode's "World In My Eyes" Mode to Joy remix in particular sounded fantastic during testing, with tight and thumping bass, wonderfully rich male vocals, and sparkling clarity on the synths and hi-hatsOther standouts included the Alan Braxe & Fred Falke Remix of Kelis' "Bossy" and, surprisingly, The Deftones' "Change (In the House of Flies)." The artists whose music suffered particularly included Tears for Fears, Radiohead, and the Yeah Yeah Yeahs, among others

In the final analysis, we can still recommend the Phiaton PS 300 Noise Canceling headphones as a viable alternative to the Bose QuietComfort 3, but only to those who have a particular affection for the genres and artists that they play bestAlthough the QC3's bass and overall sound quality is better, the PS 300 offers comparable comfort and compactness, more extras, and solid overall sound quality--all for $50 less.