Picked up a pair of 142HD cans and thought I would post up some initial impressions. I set out a couple requirements will looking. I wanted a fairly efficient ,easy to drive set. I also wanted max comfort and light weight. The 142HD are 50 ohm, 101dB. So initial need was meet, comfort was next, and I think, they are very comfortable, and the headband adjustment is very easy and slick. Prices are all over the map but expect to pay $130-$150, they have a suggested retail of around $299. If I paid the MFSR I would be a bit disappointed, lot of plastic for $300 but not so bad for $125. They have a retro look and look pretty nice. Now on to the sound. I am a jazz and classical guitar listener. Euge Groove, Acoustic Alchemy, Four Play, Ry Cooder, Segovia. I only have about 20 hours break in time so I would expect the sound to improve with time. AKG specs them 18Hz-24KHz, and right out of the box the bass was very nice as well as the top end. I would say the top is just a shade harsh but should level out with use. Bottom end is solid and what I would expect from a studio monitor, not too heavy but certainly not bass shy. Imaging is superb, I still get amazed at the imaging ability of better cans. That is it for now I will try to update as time goes on. By the way my source was only plugging straight into my laptop. I am working on securing an amp and hope to try it soon.