Audio-Technica ATH-S120C

The ATH-S120C scores in the 91st percentile for comfort, making it one of the most pleasant on-ear headphones to wear for hours. Sound quality is a strong 79th percentile, but the build feels cheap and the mic is just okay. For $32, it's a killer wired USB-C option if you prioritize comfort and sound over features and premium materials.

For a $32 headphone, the sound is a standout. The 79th percentile ranking puts it well above average for its class, meaning your podcasts and playlists will sound clear and balanced, not like they're being played through a tin can. The dynamic 38mm drivers do solid work here, and the closed-back design helps keep your audio in and some noise out, though the ANC score is a disappointing 34th percentile. The real star is the all-day comfort. At just 110 grams with a fold-flat design, these are one of the best on the market for long listening sessions, a claim backed by that 91st percentile comfort score. The in-line controls are a nice touch for handling calls and tracks, but the mic quality is just average, scoring in the 54th percentile. It'll work for a quick call, but it's not winning any clarity awards.

Stacked against the JBL Tune 670NC or Soundcore Life Q20, the ATH-S120C takes a completely different approach. Those competitors are wireless with active noise cancellation, features this Audio-Technica completely lacks, which explains its low 34th percentile ANC score. But the ATH-S120C fights back with a wired USB-C connection that has zero latency and never needs charging, a real advantage for gaming or video editing where the 51 and 55.8 scores for gaming and studio use show it's passable. The Sony ULT WEAR and Bose Bass BH1 NC are in a different league for features and build, but they also cost several times more. If you want a simple, comfortable wired headphone and don't care about wireless freedom, the ATH-S120C undercuts them all on price while delivering better comfort than most.

At $32, the value proposition is simple: you're paying for good sound and great comfort, and not much else. The price-to-performance ratio for audio quality is excellent, especially when you consider the 79th percentile sound ranking. You're getting Audio-Technica's decades of tuning experience in a package that costs less than a decent dinner for two. Just don't expect premium materials or a detachable cable at this price point.

The Audio-Technica ATH-S120C is a no-frills, wired on-ear headphone that nails the basics where it counts: comfort and sound. Scoring in the 91st percentile for comfort and 79th for sound in our database, this 110g pair is a strong contender if you just want a simple, lightweight USB-C headphone that won't clamp your head or butcher your music. The 38mm drivers push a 15Hz-22kHz range, and at 35Ω with 103dB sensitivity, they're easy to drive from any phone or laptop. But don't expect miracles. The build quality is a weak spot, landing in the 38th percentile, and the microphone is firmly middle-of-the-pack for calls.

Anyone who needs wireless freedom or durability should look elsewhere. The 27th percentile connectivity score reflects the single wired USB-C option, which is a dealbreaker if your device lacks that port or you hate cables. The 38th percentile build quality also means these won't survive a rough-and-tumble commute or gym bag for long. If you take a lot of calls, the mediocre 54th percentile mic will be a letdown. And if you want to block out the world, the near-nonexistent ANC performance (34th percentile) means you'll hear every bus engine and chatty coworker.

The Audio-Technica ATH-S120C is a purpose-built tool for a specific job: providing comfortable, good-sounding wired audio to your USB-C device without any fuss. The 91st percentile comfort score is the real headline here, making it a fantastic choice for long workdays or study sessions. If you can live with the cheap-feeling build and average mic, the sound quality at this price is a genuine bargain.