The Lightspeed Zulu is where it's at. Have tried both it and the Bose X. I like the Zulu better because the ANR seems to be pretty close to equal and the Zulu doesn't clamp your head as bad as the Bose.

I'm going to be upgrading to the Zulu. Just an FYI for all you lightspeed guys out there, if you have a 30-3G or 20-3G, Lightspeed will take your headset in on trade for a Zulu and give you their current retail price for yours.