I've had a set of AKG240M for a very long time. For $100, I haven't found anything I like as much. Mine have proven to be durable and comfortable with minimal long-playing hearing fatigue. Solid, flat sound. It's important to me that a headphone not boost the high end, and that is where most headphones fail. I like my headphones like I like my speakers: flat. I don't need them to color the music. I've never heard those 242s, but at that price, I'd definitely give them a chance.