If you are going to listen to music, real headphones with decent bass are clearly recommended, but the stereo sound in the SHM7110 is undeniably clear as outside noise is filtered out. The sound in the microphone is easy to distinguish and can be turned off with a button next to the headphones’ volume control on the cable. There is no such typical microphone rail for headsets, but only a small, barely noticeable knob on the left earpiece. 
Log on to the handset
Headsets and headphones have been boringly monochromatic black for ages, but that’s apparently over now. It is clear that Philips thought of the slightly younger computer users when the headphones were designed so that by replacing images you can easily change the appearance. The truly creative can even decorate the handsets with a self-made image, perhaps cut out a photo or a logo.
Regardless of how much you value that capability, the SHM7110 is a great value headset. The headphones are light and fit snugly around the ears without squeezing, while a generously padded headband adds to the comfort.
The headset is connected to the computer via two 3.5 mm plugs and, if you are not too picky about the sound, can therefore be connected to the vast majority of mp3 players.
Plus: Comfortable headphones.
Minus: Almost non-existent bass in the headphones.
Grade: 
(8 out of 10)
Manufacturer: Philips, www.philips.se
Frequency response: 18-22,000 Hz.
Maximum input power: 100 mW.
Weight: 113 g.
Connection: 2 x 3.5 mm.
Cable length: 2 m.
Approx price: 400 kroner. Click here for the best price right now.