I've got a pair of Denali's, and they seem to work well. I'm a flight student, and will eventually be a CFI. I felt as if I wanted ANR, but didn't want Bose X/LSZulu prices, and I found the Denali's. They seem to work well. Much better than the real cheap Avcom's I used to fly with. The ANR definatly makes a difference, but I'm not really sure how to describe it. Its best to observe first hand, I suppose.