Like others here I have read many reviews of the Bose noise canceling headphones and some of the others. The problem is that reading all of the opinions has made me thoroughly confused and the idea of spending $300 on headphones is not very inviting.

I borrowed some Bose QC1s and purchased a new pair of Brookstones at the Newark airport this past weekend. I tested both headphones without any input, with a movie and while listening to music.

Bose:
The Bose were excellent and as good as everyone says that they are. I was using the original ones and the only problems that I have are the switch box and the bulk of them which seem to have been corrected with the new ones. Removal of engine noise was reduced by about 70% and when listening to music seemed to disappear completely.

Brookstone:
When comparing the two you notice right away that the construction is not as solid as the Bose. The design is good as the switches are on the ear cups and there is only one wire. They fold into a fairly compact size also. They did not block the noise that well but certainly much better than the normal headphones that I have been using. I would estimate about 40%. The biggest problem was that 1/2 way through my flight with brand new headphones they started emitting static which made them impossible to wear.

My non scientific conclusion:
The Bose are worth the money if you fly a lot and the Brookstones are a piece of junk. I returned them to the store without any problems (60 day return policy). I will definitely order the Bose for myself and wife. I still don't like the idea of spending so much on headphones but I know they will hold their value and are made well.

Keba