The Microsoft Surface Headphones 2 have great stereo imaging. Except for the tiniest peak in the mid-bass, which may not even be noticeable to all users, the entire group delay response falls below the audibility threshold, resulting in a tight bass and a transparent treble reproduction. Additionally, the L/R drivers of our test unit are exceptionally matched, which is important for the accurate placement and localization of objects and instruments (like voices and footsteps) in the stereo image. However, these results are only valid for our unit and yours may perform differently.