The new B&W P3 is about the same size, price, and earpiece/earpad configuration as the Bose OE2i, and given that they're both sold by Apple for use with the ipod/iphone etc., it seems like a very apt comparison to make. Both have a substantial treble rolloff and benefit from the i-device treble booster EQ setting. When the EQ is applied, both have good deep bass response, and both have a fairly smooth response from the bass on up. Neither has the level of treble of a typical audiophile headphone when treble booster EQ is applied, and neither has any sibilant or other high frequency irritation issues with this EQ setting. The difference that really stands out for me is the P3 has an emphasis around 200-250 hz that gives it a warmer or darker sound (but not bass-warm), and the OE2i has a lighter sound as if there were a minor emphasis more than an octave higher than the P3. I can't say that either of these headphones has a major emphasis in the midrange or elsewhere, but my impression is that neither is as refined or smooth sounding as most of the more expensive audiophile headphones.

AllanMarcus wrote:

I know it's signifcanlty less than the P3 and the OE2, but the PX 100-II gets rave reviews and I would love to read your thoughts on the PX 100-II compared to the OE2. Thanks, Allan

The OE2 has a very recessed treble - I'll pick a number for comparison here, not an exact number of decibels but a useful approximation. I'd say the OE2 is down about 8 db in the treble compared to "minimum treble"** headphones like the Shure 1840 or v-moda M100, and the PX100ii is down about 4 db in that same comparison. The OE2 bass is nearly perfect I think compared to most headphones, but is not a strong bass. The PX100ii bass is stronger, but tends toward muddiness, and adding amplifiers to fix it seems out of place in using a very small plastic headphone.

**Headphones like the Senn HD800, Shure 940 and 1440, Soundmagic HP200, and a few others I regard as overly bright in the upper treble, usually around 8 to 10 khz, while the Shure 1840 and v-moda M100 treble is just about right I think (ignoring any other issues with these latter 2 headphones).

In portable use outdoors or on public transport, a little extra bass works well for me, and the PX100ii gets closer to that. I don't have the PX100ii handy to test now, but treble details do suffer from outdoor noise, and whether you'd want to boost treble with the PX100ii outdoors depends on how much detail you need. Physically, I love the OE2 and how it folds into the little carrycase they supply - it's as ideal as they get. But to enjoy the OE2 sound outdoors you can't demand a lot of detail in deep bass or high treble. And I would never consider a bass boost with either of these, since it would get muddy pretty quick. BTW, I think the PX100ii is open-back, which is another problem for portable use.