a.. hearing abilities
b.. the circuitry design/limitations of the metal detector used
c.. surrounding or ambient noises, such as wind, traffic, children playing, etc.
I always have two sets of headphones with me. One is my primary-use set, and those are the White's Pro Star which use 50 ohm impedance speakers. My 'back-up' set is the Killer B 'Wasp' which I have been using for a long, long time, and this 150 ohm speakered model has worked very well, especially with some models that had a poor headphone system. I am referring to the White's Classic series which has a very good internal speaker design, but the headphone system had some added resistance that sounds kind-of 'muffled' a little, especially terrible if yiou used any of the 'budget style' headphones that used 16 or 32 ohm speakers.
Back 20 to 25 years ago I switched to some 100 ohm headphones and noticed they were much better with the Classic model, and even improved the audible performance of Tesoro's and other brands I used back then. In time I checked out several different brands that used the 150 ohm speakers and determined that for the broad-range of detectors I used, the higher impedance headphones provided me the best all-around performance, and the Killer B 'Wasp' model became my favorite headphone. I have owned maybe three sets of them, the last being my current 'back-up' headphones.
I also have a brand new set of camo Killer B 'II' in case my 'Wasps' bite the dust. They have been exposed to broad weather extremes and exposed to a lot of sunlight since they stay in my vehicle all the time, but haven't been covered with a lightweight white blanket like my detectors. The years of sun have faded/discolored the headband, and the ear cups seem to have aged and cracked or become brittle in time ... just as I have
... but they are still dependable.
I still use the 'Wasps' without much hesitation with the exception of when I put in longer periods of search. Even though the White's Pro Star headphones speaker impedance is 50 ohms compared with the Killer B's 150 ohm, they still work very well and are more comfortable. The 'comfort' factor for me is that the White's Pro Star headphones, while at a lower impedance than I generally prefer, are sufficient to provide a reasonably good audio with all the detectors I own and use, PLUS they have the larger-size 'tank style' ear cups.
The so-called 'tank style' fit over the ears better without pinching your ears, and they block out more outside noises, thus they are more comfortable to wear for longer periods. This coming year might be the last for my well used, well worn Killer B 'Wasp' [size=small](which is essentially the same as the SunRay Pro Gold which they make for SunRay and have a similar fit and same-size ear cup)[/size]. I also suggest the Pro Gold's to folks looking for quality head gear.
But my next set of headphones is going to be the Killer B 'Hornet' which will give me the 150 ohm speakers, but they use the larger 'tank style' ear cups. My White's Pro Star headpho0nes will then become the 'back-up' in case I encounter breakage. My camo Killer B II's will still stay at-the-ready in my den should I need them, and my current Pro Star headset will get cleaned up and tote along with a back-up detector in case I need to use a detector and headphones as a loaner-unit. I have a brand new set of Pro Star in -the-box which will become my back-up headphones and if I don't have enough extra change to buy myself a new set of Killer B 'Hornet' for Christmas, then I will before spring weather returns to get out for full-time detecting season by maybe mid-February.
I generally suggest folks check out headphones at a local detector dealers shop, and if they don't carry the make and model detector you use [size=small]
(and by golly, they ought to be carrying the Makro Racer!!)[/size] then take your detector in to check out all the headphones they carry. Check them for comfort while shaking your head around and bending it over as if recovering a target, etc., and get a set that fits comfortably and doesn't flop around or want to fall off your head or out-of-place.
In order of preference I would suggest these.:
Killer B 'Hornet'
White's Pro Star
Killer B 'Wasp'
Killer B 'II'
SunRay Pro Gold
Monte