I'm with Jeff on this one..."Lightspeed" is all you need to know if money is any consideration. Living near an aviation supplier has afforded me the opportunity to go in and tryout (in my airplane) any headset or handheld equipment I want to compare products. I can almost guarantee you the bottom of the line LS like I have, the XL 15 will make you very happy. Or the QFR. Either one. The way I see it, IF money matters why spend a dollar you don't need to. If not, get a Bose. They're Heaven on a long XCountry. But then for $1000 wouldn't you expect that? Also, Lightspeed has top of the line customer service.