The Audio-Technica ATH-A700's are large, over-the-ear headphones available for $299. Their low distortion and lack of isolation makes them good for a private listening session. Their size and loose fit means they aren't ideal for walking around town. They are comfortable, with an interesting design that molds itself to your head and very well padded for your ears. They also seemed very durable with a strong cord and good cord guards.

Performance  (read the full lab performance results at HeadphoneInfo.com)
The ATH-A700's performance was inconsistent. The frequency response was all over the map at higher frequencies, with particular de-emphasis on the drums. They lack active noise cancellation and leak a lot of noise, so if you're in a public place, you'll either be annoyed at how loud everyone is, or everyone will be annoyed at how loud your music is. They had incredibly low distortion, but they unfortunately were subpar is every other category.

Comparisons  (read more in-depth comparisons at HeadphoneInfo.com)
The ATH-A700's are available for around $300, which is a bit much for a pair of headphones that only have one stand-out attribute. We'd recommend picking up a pair of Sennheiser HD 555's for quite a bit less: they excel in all the situations the ATH-A700s do and have significantly better performance. In fact the HD 555's performed even better than the ATH-A700's in their only strong suit, distortion. As it is, we can't recommend the ATH-A700 headphones. While they're not bad, there are simply better choices out there for your money.