Bearing in mind the price, I bought these headphones more in hope than expectation. Sadly, my hopes were soon dashed. The headphones look like they're well made, fit comfortably within my ears, and conveniently came with an airline attachment. Unfortunately, the active noise reduction (ANR) did not work at all, as far as I could discern.
Switching on the unit generated a significant, but strangely varying amount of electrical background noise- they sounded a little like a poorly-tuned AM radio. I tried them out at home, on the main road, and in an aircraft, and was always able to hear the electrical noise, but never able to discern any reduction in ambient noise.
I am a pilot, and use an ANR headset daily, so understand that these units will naturally create some noise of their own- my Sennheiser set does, as well as a colleague's Bose. However, not as much as the Philips, particularly considering that the Philips 'phones do not reduce background noise!
Having said that, this product did reproduce a good sound from my MP3 player.
By the way, full marks to Play for processing my return promptly.