Most ANC headphones on the market, Sony's own WH-1000XM3 included, are fairly neutral-sounding. But given how popular Beats headphones are, it was only a matter of time before a bass-focused ANC offering popped up in the market. The WH-XB900N Extra Bass caters to that specific audience, and at $250, it undercuts the 1000XM3's MSRP by $100.

However, the XB900N feels like it's lost a lot more than that $100 in value when compared to the 1000XM3. It's worse in every measurable metric, and not just by a little. Consider the recent discounts that have brought the 1000XM3 to sub-$250 prices, and you can quickly see that it doesn't make much sense to recommend the XB900N at all.

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