A:They're the same except for that the X300 comes with a Xbox compatible micro USB adapter. The X300 is a little costlier thus. X-Xbox, P-Playstation.
Sharanya Banerjee
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Q:It has noise cancellation or not?
A:No it does not. It provides decent sound isolation because of the memory foam used. But take the fact of it being an open back headphone into consideration before buying.