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Audio-Technica is a company that can pride itself on building much more value and craftsmanship into its products than the customer actually pays for, and the ATH-M20 headphones are a good example of this. The closed-back, circumaural design of the ATH-M20's, in conjunction with a pretty hot output, provides considerable isolation from ambient noise, and the 40mm drivers offer a smooth, consistent frequency response that reduces listening fatigue; speaking of which, the plush cushioning on the fully adjustable headband, and the comfortable, padded, egg-shaped (let us say elliptical, shall we?!) ear pads definitely help in getting through extended session wear. The flexible coiled cable is another welcome feature of the ATH-M20's, and, while marketed as an affordable monitoring solution for recording and mixing, i.e. more critical listening, these headphones sound generally GOOD, and they improve the plain old enjoyment listening experience, as well.
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