Simply put, this TV listener/amplifier is one of the best on the market. It eliminates the issue of having to turn up the TV or other sound source, including MP3 players and computers, to such a high level as to interfere with others (who may or may not want to listen!).The sound quality is superb and the headset is extremely comfortable, particularly during extended use. With an independent volume control for each ear and adjustable tone settings, you will never miss that witty comment or important plot dialogue again. Others can still enjoy the same programme at their own comfortable volume and so harmony may be returned once more between those with whom you share your home (or even your neighbours!).