Inside the $300 box is the same assortment of smooth-foam eartips included with the SE115, along with a pair of silicone, triple-flange tips. The SE310's carrying case is a bit more substantial, but on the outside, the SE310 and SE115 share the same quality construction and two-piece cable design, along with similar fit and comfort. (As an aside, while the SE115, above, comes in a perfectly adequate cardboard box, the SE310 is packaged in an infuriating-to-open blister-pack clamshell twice the size.)

What's different--and what accounts for much of the price gap between the two models--is that each of the SE310's earpieces includes drivers. (Among the other headphones reviewed here, only the Westone UM2, below, uses a similar dual-driver design.) As a result, while the sound of the SE115 and SE310 share a family resemblance, there's no mistaking one from the other. Using dual-driver technology doesn't guarantee better sound, but it pays off big here. When switching from the SE115 to the SE310, it's as if a heavy curtain between you and the music has been lifted--details are revealed and instruments come alive. As with many accurate sound reproducers, speakers and headphones alike, these canalphones don't jump out at you and get in your face--there's no booming bass or sizzling highs. Instead, they just deliver the music, and it sounds right. My only complaint is a slightly bright character: When played at high volumes, the SE310 can become a bit strident, and if you listen carefully, you'll hear some high-frequency transients getting smudged. But overall, the SE310 would be a great everyday musical companion.

Westone's $300 includes a fairly standard batch of accessories. You get a semi-hard carrying case, three extra pairs of Comply foam eartips, and a cleaning tool. However, the cable for the UM2 is unique, with the visible individual wires twisted and terminating at reinforced sections at either end--the overall appearance is that of durable construction. The cable ends in an L-shaped miniplug, and small green and red dots identify the left and right earpieces, respectively. There's also a slider for snugging the cables under your chin or behind your head.