Audio, comfort, and look I give it five stars.I'm an avid movie/TV watcher. There IS an audio delay. Watching shows like "The Office" where there is heavy dialogue it can be annoying.I would estimate the delay is about a 1/4 of second. You won't notice it when watching documentaries or History channel shows that cut away. Any other sound effect, the delay doesn't seem to noticeable.I use this in connection with my 2g ipod nano , Dell XPS 1530 laptop (with Sony Transmitter), and Palm Centro.At home where my room is quiet, the phone function is nice. I can be listening to music on my dell, but answer the phone via my centro if a call were to come thru.I work late at night, this headset is great for keeping my ears warm. And I don't need to take em off if I walk to the kitchen.I also use them when going to the laundromat. So nice to be wireless.