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The UE4000 seemed like a good buy for $100. The highs are rolled off nearly 10 db by 10 khz compared to my least bright audiophile reference, the Shure 1840. Comparing to headphones like the Sennheiser HD800 or IE800, it would be much worse. I found the iPod treble boost would make up for half of that, so good enough for portable use.
While walking through the urban jungle with this and a couple other similar headphones, I would frequently remove the headphone when walking past people who were talking, or walking past lawn sprinklers, and other sources of noise with high frequency components, and would often be surprised how much treble there was in the environment (even with ordinary people's voices) compared to the rather dull sound of these headphones on even the best music. Someone who read my comment at the time remarked that "Treble in the environment is over-rated". They were making a little joke of course, but it still intrigues me how far from realistic sounding most of these urban headphones are.