The 99 Classic, unlike a number of other headphones/IEMs, is not a surgical scalpel intent on dissecting the music and cleaving it of heart and soul—via a bright or analytical tuning.

Beautiful walnut earcups with a gorgeous matte grain finish are the focal point of this headphone, and the gold/brass accents at key stress points make for a very visually appealing product. In my opinion, that's a perfect thing as they managed to create such an excellent design in the first place. When you open the box up, you will be greeted not by the headphones but by the attractive and valuable hard-shell carry case; the headphones are lurking inside.

That is, you can’t help but be mentally affected by the bass so you may think the mids are being bloomed by the bass but that’s not really the case. It’s a great modern take on a classic design and has enough sleek touches to make the 99 look elegant and classy. It’s an interesting and lightweight system that contrasts intriguingly with the usual expanding, telescopic headphone system. Jazz and classical music are handled easily, and the 99 classics seem to smooth out rough tones and blend them with the midrange.

Both are excellent-sounding headphones in their own right, and I would say that only slightly do the Classics have the edge in terms of refinement.I like the case; it’s good quality and molded to precisely fit the 99 Neo rather than just being an off-the-shelf offering. The only other wood headphone I own and one of my favorite closed back headphones along with the MrSpeakers Ether C. Richer Sounds Ltd (Registered company address: Richer House, Gallery Court, Hankey Place, London, SE1 4BB.