In conclusion, the Alessandro MS-1 (like the SR-80) has very distinct advantages, as well as disadvantages. What separates the MS-1 from the Grado SR-80 is that it has managed to settled down the brightness, and reduce sibilance noticeably. Achieving these improvements while maintaining a $99 MSRP, is fantastic, and I fully recommend these as your first entry-level headphone. If you have read most of my other sub $100 reviews, you will have learned that I had preferred the Grado SR-80’s, as my favorite sub $100 headphone. I feel that the Alessandro MS-1 has rightfully dethrowned the SR-80’s, by improving on it’s flaws, and managing to achieve a $99 price tag