At $200, the XS has some fierce competition…in the used market. But new, they really don’t have many headphones that best it. The Beyerdynamic DT1350 is cheaper and might sound better (if you manage to get a good pair), but they aren’t as compact as the XS. IEMs lately have been both fantastic-sounding and are much more portable than the XS, but I don’t find them to be as comfortable as the XS. Ultimately, the appeal to the XS in my eyes is not necessarily its sound, which as a whole is acceptable, but the sum of its parts. The XS is a true portable headphone.