All I can relate is that I have Peltor 7004 which I converted with the http://www.headsetsinc.com/ kit and I've been in "heaven". I got my wife a set of DRE cans which are supposedly made from the same kit, and they seem similar (but cannot fully vouch for the DREs). What I do proclaim is that my old Peltors, with gel seals, and the ANR kit from http://www.headsetsinc.com/ is superb - I haven't tried my friend's Bose cans, but this conversion is so damn good, I cannot see another way (until someone gets my mind [and checkbook] right) - I A/B checked my conversion with the new DREs I got from my wife, and the were similar. {N.B. The first set of cans they sent me for my wife's cans had nil ANR, but on sending them back for replacement, the replacement are pretty good - figure the pricing as it relates to you - my conversions job took hours to get it to my liking, but then I LIKED THEM}. Bottom line, I really like the results I got from http://www.headsetsinc.com/ - LOVE THEM. Frankly, having gotten my ticket in a C-172, I find the C-415 awfully noisy and these ANR setups are a real blessing.
Jim
