Bose may have a stranglehold on the noise-canceling headphone realm, but that status has always been based primarily on its noise-cancellation circuitry, and not necessarily the audio performance of its headphone models. That leaves a niche for certain manufacturers to step in and carve out a space, which is what AKG continues to do with the N60 NC. At $249.95, the N60 NC are beautifully designed, travel-friendly on-ear headphones that deliver high-quality audio performance and solid noise cancellation. Do they offer more bang for your buck than Bose? That depends on where you rank noise cancellation on your priority list, but the N60 NC are definitely worth your consideration.

Design
The N60 NC ($99.00 at Amazon) are designed for travel. Thus, the lightweight, comfortable supra-aural (on-ear) design can be folded down into an extremely compact, easily packable carrying pouch, and the headphones themselves can also be used strictly in noise-canceling mode, but also in passive, wired mode.

Available in black, the stylish headphones feature super-plush earpads with matte leather and plastic materials and metallic accents. The headband utilizes clicking stop points for a secure, even fit that locks into place.

AKG rates the N60 NC's battery life at approximately 30 hours, but your results will vary depending primarily on your volume levels. That the noise cancellation circuitry can be turned on or off is a huge plus. The inclusion of a detachable cable is another thoughtful detail—but the fact that the cable has an inline remote and mic is the clincher. The remote is of the single-button variety, so it controls call management, playback, track navigation, but you'll need to adjust the volume on your sound source itself. 

Performance
The N60 NC's noise cancellation circuitry does a solid job eliminating ambient room noise, and even takes out a decent amount of room chatter if you're surrounded by talkative coworkers or commuters. Like most semi-affordable noise-canceling headphones, a bit of high frequency hiss is added to the equation—but the hiss is very quiet and not at all unpleasant. Bose's QuietComfort 20 ($249.00 at Amazon) still rule the noise-canceling headphone kingdom for the time being, but the N60 NC do a solid enough job to be ranked highly in the noise cancellation realm.

Perhaps the most impressive aspect of the N60 NC's audio performance is how similar it sounds in active and passive modes. The overall sense of bass response and treble response is preserved whether you're using noise cancellation or not, making this a versatile headphone pair and not simply a noise cancellation option with so-so audio.

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On tracks with powerful sub-bass, like The Knife's "Silent Shout," the N60 NC deliver some serious thunder and don't distort at top, unwise listening levels. At more reasonable volume levels, the headphones still deliver a robust sense of low-end.

Bill Callahan's "Drover," a track with less deep bass in the mix, gives us a better sense of the overall balance and sound signature offered by the N60 NC. The drums on this track can sound unnaturally heavy on headphones that boost the bass drastically. Through the N60 NC, they certainly have a richness to them, but there's no hint of the subwoofer-like bass drum sound that competing models can produce here. Callahan's baritone vocals are delivered with plenty of high-mid edge to keep them crisp and clear, but they also receive plenty of low-mid response, as well. The sound signature is very balanced—neither overly bright nor muddy and bass-heavy, with the vocals and the attack of the guitar strum getting enough added high-mid and high frequency presence to stand out a touch more than other elements.

On Jay-Z and Kanye West's "No Church in the Wild," the kick drum loop receives plenty of high-mid presence to bring out its sharp attack, and the sub-bass synth hits that punctuate the loop have a solid presence, but they don't sound nearly as intense as they would through heavily bass-boosted headphones. You can hear a bit more of the vinyl crackle in the background than normal, suggesting some sculpting and boosting in the high-mids and highs.

On orchestral tracks, like the opening scene in John Adams' The Gospel According to the Other Mary, the brightness of the higher register brass, strings, and vocals trumps the rest of the mix, as one might expect. Things never sound harsh or tinny, however, just crisp and well-defined. The lower register instrumentation does get the chance to make its presence known on occasion, and the N60 NC allow a slightly richer bass sound in these moments than flat response-style headphones might have.

If noise cancellation is your top priority, the aforementioned Bose QuietComfort 20 is still your best bet. There are other headphones with solid audio performance and decent noise cancellation, such as the Plantronics BackBeat Pro ($199.99 at Amazon) , the Samsung Level Over ($149.97 at Amazon) , and the Sennheiser Momentum Wireless ($189.98 at Amazon) , but the N60 NC feels a notch above those options, and a notch below the QuietComfort 20. That said, if audio is your top priority and noise cancellation is less important, the AKG N60 NC offer a slightly better audio experience than Bose provides, so you have some thinking to do.

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