The Macally mTUNE (available in late November/Early December) allows you to turn your iPod nano into a cordless MP3 Headset. It’s a great idea, but with headphones to me it all comes down to how do they sound, and how comfortable are they? At 49.95 MSRP I’m skeptical of the sound quality, but the idea is very nice. I’m picky with my headphones, could someone do a Bose Quiet Comfort 2 version?

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