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The question begs, how can a $75.00 set of headphones be any good at all, much less excellent? But they are excellent, the low price reflecting economy of scale and cheap foreign labor. I had never owned any Tascam equipment, but I was familiar with the brand. Tascam is an abbreviation of Teac Audio Systems Corp. America. They came on the scene in 1972 with a range of multi-track reel-to-reel tape recorders and mixing-boards that were affordable, and permitted use in home studios. Over the years they have manufactured a long list of award winning products. There is no mention of impedance in Tascam's TH-07 advertising, but the Owner's Manual specifies the impedance to be 320! That is in error--somewhere in the manual preparation 32 Ohms was incorrectly copied as 320.

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The Frequency Response and Flat Response from these headphones is PHENOMENAL!Our Studio uses them to record and mix and we LOVE them!

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I ordered a set of these to go with my TASCAM DP-24SD recorder. The listening experience adds to the overall value of your recording ability. I also use a high end set of headphones for recordings and the TASCAM TH-07 performs equally as well as a set of headphones that cost over $600.

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The TASCAM TH-07 headphones sound very good and are light enough to wear during long editing sessions without getting heavy or causing fatigue. The bass reproduction is good enough for R&B or RAP music and gives you clean-sounding highs.