Audio-Technica ATH-S120C-VL

The ATH-S120C delivers sound in the 83rd percentile and comfort in the 88th percentile for just $32. The USB-C connection supports 32-bit/48kHz digital audio, and the whole thing weighs 110 grams. Just don't expect much from the mic, calls score a weak 28.2 out of 100.

The 38mm dynamic drivers push a 15Hz to 22kHz range with 103dB sensitivity, and the 32-bit/48kHz digital audio support means the USB-C connection isn't just a dumb adapter. Sound quality ranks in the 83rd percentile, which puts it ahead of most budget wireless cans we've tested. The 35Ω impedance is easy for any phone or laptop to drive. But the mic is a different story. It sits at the 45th percentile, and calls score just 28.2 out of 100, which is rough if you're planning to use these for meetings. The in-line controls work fine for play/pause and volume, but the actual voice pickup is mediocre.

The JBL Tune 670NC and Sony WH-CH720N both bring wireless and ANC to the table, but they cost significantly more. The TOZO HT3 and Bose Bass BH1 NC also offer noise cancelling, which the ATH-S120C simply doesn't have. Where the Audio-Technica wins is pure sound quality per dollar. The 83rd percentile sound ranking beats what we typically see from budget wireless sets. But if you need Bluetooth or any kind of noise cancelling, the Truefree HF-10 and the rest of this crowd leave the ATH-S120C behind on connectivity, where it sits in the 21st percentile.

At $32, the ATH-S120C is priced like an impulse buy but sounds like something more serious. The 83rd percentile sound ranking is the headline here. You're getting Audio-Technica's driver tuning without paying for wireless, ANC, or app support. The trade-off is clear: you save money by giving up features. For a wired USB-C set that folds flat and weighs next to nothing, the price per performance ratio is solid.

The Audio-Technica ATH-S120C lands at 32 bucks, and for that money you're getting a pair of wired USB-C on-ears that weigh just 110 grams. The sound sits at the 83rd percentile in our database, which is genuinely impressive for a budget wired set. Comfort is even better at the 88th percentile, so these won't crush your ears during a long podcast session.

Skip these if you take a lot of calls. The mic sits at the 45th percentile and calls score just 28.2 out of 100, which is one of the weakest areas we've seen for a headset marketed with conferencing in mind. Also skip if you want wireless or noise cancelling. Connectivity is in the 21st percentile and ANC is in the 32nd, so there's no Bluetooth and no active noise cancelling here. If you need those features, the JBL Tune 670NC or Sony WH-CH720N are better fits, just at a higher price.

The ATH-S120C is a straightforward wired headphone that nails the basics. Sound and comfort are both well above average, and the USB-C connection with 32-bit/48kHz support is a nice touch for modern phones and laptops. The mic and call quality are the weak links, so don't buy these for conference calls. But for $32, if you want a lightweight, foldable set for music and podcasts, this is an easy recommendation.