I can't think of any closed headphone (other than a tweaked Sony R10) that did not sound wonky. Usually the higher-end we go, with corresponding superior "technicalities", the wonkier in frequency response it sounds. There are some exceptions at the very high-end, for example with Dan Clark's Stealth, which are tuned toward the Harmon target (for better or worse - I know Dr. Olive's target is not popular here on SBAF), but what about something affordable that sounds tonally correct for a closed headphone? Walking around the major film studios in Hollywood, the closed headphone of choice seems to be the ATH-M50x reviewed here. But oh gawd, too much bass. The only closed alternative I can think of is the HD439 which wasn't bad with respect to frequency response, but the sound from it was downright low-fi. Well, the ETA Mini C is it. More than any other headphone I can think of at this time, the Mini C is the most deserving to have the moniker of "studio headphone". In fact, both my daughter and I have been using the Mini C when we are playing the drums. (And BTW, the Sony MDR7506 don't count either, they sound all sorts of messed up tonally) ETA Mini Closed on left, Mini Semi-Open on right. ETA Mini C Frequency Response Amazeballs bass extension. Is this an ortho? (It's not?) ETA Mini C CSDs ETA Mini C Distortion at 104db (1kHz) Note: 200Hz spike is a measurement anomaly. Distortion below 1% THD even at 20Hz!