The Sony MDR-NC500D headphones are a set of noise-cancelling over-ears priced at $400. At this price point, the MDR-NC500Ds are set to compete with the Bose QuietComfort 2 and 3, which are priced at $300 and $350 respectively. Like the Bose headphones, the MDR-NC500D headphones look professional and are very comfortable. Even after six hours of wear we didn't feel any sort of discomfort.
The main feature of the MDR-NC500D headphones is the noise cancellation, which we found to be roughly on par with Bose's QuietComfort headphones in terms of total external sound cancelled. The MDR-NC500D does have an interesting feature that allows you to choose from one of three noise cancellation curves. Each of these curves is tailored to excel in a different environment, such as on an airplane, on public transportation, or in the office.
The NC500Ds didn't perform especially well on our audio tests. They had some issues with distortion: low levels were present at all frequencies. At these levels, a listener probably wouldn't notice the distortion unless they alternated between the NC500Ds' playback and distortion-free playback. In other words, the distortion probably won't be anything to worry about unless you're an audiophile. In other categories the NC500Ds performed similarly: either average or slightly below average.
The MDR-NC500D headphones are a good pair of noise cancelling headphones for mainstream listeners who don't care too much about audio quality. The only issue is the headphones' $400 sticker puts them out of a mainstream listener's price range. At this price, the Bose headphones offer more performance per dollar, and more inexpensive noise-cancelling headphones can offer similar audio quality.
