Comfort

The LTB AC97 M's are quite comfortable to wear. They're adjustable, as any good headphones should be. I wear them pretty much most of the day at work, & don't experience any discomfort. The microphone is very flexible; you can adjust it to fairly much any position you want (within reason, of course).

Sound

Any review about a sound product is of course going to be subjective. I can tell you this, however: for DVD's & gaming, these things have it all over my AKG K 66's. Of course, this is due to the benefits that true 5.1 positional audio can offer. Pinpointing the sounds of footsteps in CS:S is so much easier with the LTB's. No one on my team complained about the mic's performance. Using Teamspeak, Ventrilo, & CS:S's built-in VoIP capability, my voice came through loud & clear.

Positional audio performance was very good. I had a friend bring over his Zalman's to test against, & neither of us could discern a difference between the performance of the Theatre 6's & the LTB's. This is saying something, really, because Zalman went out of their way to create large spatial separation between the speakers covering each ear (which is the reason that the Theatre 6's are so large around your ears; see an image here). As you can see from this image, the LTB's speakers are spaced much closer together, but this spacing doesn't affect the positional audio's performance in the slightest.

Even with regular stereo playback, the LTB's performed admirably. I listen to internet radio all day at work, & the sound is excellent. High's are clear, & lows aren't muddy.