The name of Samsung's new Level series of headphones and earphones seems to refer to intense bass levels and not to a flattened, level sound signature. The on-ear Level On headphones ($179.99) combine a graceful, simple look with exceeding comfort and lots of boosted low end. The high frequencies receive some major sculpting to balance everything out, and the result is a sound signature that will appeal to bass lovers seeking some definition in the highs, but not to purists looking for a more subtle, flat (or level) response. For that, the Editors' Choice Sennheiser HD 558 is a better choice. 

Design

The Level On ($149.95 at Amazon)  may look familiar, adopting the plastic, glossy frame we've seen on many headphone designs in the last few years, but it looks stylishly simple nonetheless. Available in an all-black, or in white with tan leather on the earpads and headband cushioning, the headphones look minimalist save for the Level logo painted across the top of the headband. Markings on the cloth grilles inside each earcup denote left and right ears, a useful and good-looking touch.

Click-stop points allow for easy, precise adjustment of the headband, and the supra-aural (on-ear) fit is very comfortable. Even over long listening periods, the Level On feels light and plush, without any pressure on the scalp or ears.

The detachable cable (only one, which is disappointing at this price when many other models include two) features an inline remote control and microphone. The controls (a multi-purpose Call Answer/End/Play/Pause button and Volume Up/Down buttons), however, are intended for Samsung mobile devices. This means they don't play nice with the iPhone; the Play/Pause function doesn't work, and the volume control is sporadic at best, so this isn't the best headphone option for Apple phone users. Aside from the cable, the Level On ships with is a sturdy, hard shell zip-up case into which the headphones fold neatly.

Performance

On tracks with tremendous levels of sub-bass, like our test track, The Knife's "Silent Shout," the Level On can pump out a powerful amount of thunder at maximum volume without distorting. At safer listening levels, the bass still remains front and center on this track, with tweaked highs helping to keep the mix from feeling too lopsided towards the lows.

Bill Callahan's "Drover" gives us a better sense of the balance between lows and highs; the drums here receive a very healthy dollop of bass boost, which would normally doom this track to sound unbalanced and perhaps muddy. However, Callahan's voice also receives some major boosting and sculpting in the high-mids and highs to compensate, helping it maintain a crisp treble edge and stay in the spotlight. 

On Jay-Z and Kanye West's "No Church in the Wild," the sub-bass synth hits that punctuate the drum loop sound powerful but clean, while the kick drum loop's attack receives enough high-mid presence to slice through the mix. The sound isn't muddy, but it would be misleading to call it balanced; it's incredibly sculpted on both ends of the frequency range. Purists will not love the sound, but bass lovers who also enjoy definition in the high frequencies probably will.

Classical tracks, like the opener to John Adams' "The Gospel According to the Other Mary," sound a bit too boosted in the bass department. The lower-register strings and percussion jump out to the front of the mix, while the higher register strings and brass maintain a bright presence that keeps things from sounding ridiculous. However, this is a sculpted sound that offers more of a Hollywood movie score-style punch than an accurate, flat reproduction.

The Samsung Level On seems best suited for pop music, from hip hop to rock, with generous lows and crisp highs. If you're seeking a bit less bass boosting and a bit more overall balance, check out the aforementioned Sennheiser HD 558 or the Bowers & Wilkins P3 . And if you like the idea of big bass and tweaked highs, it's also worth checking out the same-price Beats Solo 2 or the budget-focused $35 Scosche Lobedope SHP451M ( at Amazon) . For $180, though, the Samsung Level On delivers the distortion-free experience we expect, as well as some very powerful lows that will surely please bass lovers.

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