You know - I'm actually happy to see this headphone. I've been trying to identify Nakamichi rebrands and *this* (the 'Intempo Pulse') is exactly the same as the NK780M!

The only difference is that NK changed the pads from the black plastic to some low quality vented vinyl over rigid foam. The Nakamichi earpads are *even smaller* than the ones on the 'Intempo Pulse', so much so that even if you could get your ears into a momentum, FSP, etc. etc. you can't get them into the NK780s. As a result, they're a horribly uncomfortable, ill-fitting, full-sized supra-aural.

Not that comfort matters though - they sound just like those measurements.