Headphones are a great way to submerse yourself in the world of simulator railroading, but not all headphones are the same. Good quality headphones DO sound better>

We recommend ear-cup styled dynamic headphones similar to the
Sony MDR V600 (left); and we use these to make our comparisons.

The ear-cup style will quiet any outside noise (that's known as noise-canceling nowadays)

The frequency response range is very good: 5 - 30000 Hz
anything inside the 10 - 25000 Hz bandwidth is very good - MSTS sound generally falls in the 60 - 15000 Hz range so a bandwidth greater than 5 - 30000 Hz is overkill, and you may not want to spend the money, however, $20 headphones are junk.

MSTS 1 can only use 11,025 Hz sounds, which is a low quality sound file, but MSTS 2 will be at least double that. Also, a good sound card can improve your sound, and your computer's sound playing capabilities. Laptops typically don't have good sound processing capabilities, and they can be difficult(and sometimes impossible) to upgrade.

High performance headphones and a brief opinion summary:

Sennheiser PXC250 - as low as $88 - Pricey, but good sound

Sennheiser HD 280 Pro - as low as $68 - Sony'sV600 sound a little better

Sony MDR-NC50 - as low as $116 - Pricey

Sony MDR-V500 - as low as $50 - acceptable

Sony MDR-V600 - as low as $60 - still acceptable - BEST BUY

Sony MDR-V700DJ - as low as $85 - couldn't tell the difference from V600's

Sony MDR-V900 - around $140 - too much $

JVC HANC100 - as low as $46 - Good Hz range but does not cancel noise as good as the Sony MDR V600's

Sony MDR-NC6 - as low as $44 - Good Hz range but does not cancel noise as good as the Sony MDR V600's

Ultrasone HFI-650 - as low as $225 -Expensive

Bose TriPort - $149 - $49 headphones; $100 name

Bose® Quietcomfort® 2 - $299 - way too much $

Bose® Quietcomfort® 3 - $349 - for a 16 bit sound at a 11K sampling rate? These must be for hard-core Bose® fans. ...otherwise, an unexplainable purchase! ..better ask your wife