The Polk Audio Buckle presents an appealing blend of quality and style in its over-ear headphones design. However, their noise isolation falls short, making them less ideal for noisy environments like planes and crowded areas. Nevertheless, their budget-friendly cost positions them as a practical choice for both work and travel scenarios.

Performance-wise, the Buckles offer a broad frequency range and impressive bass response. In a 78 dB tone test, they elevate bass to 82 dB. There's a minor dip in bass frequencies from 400 Hz to 4 kHz. The headphones feature midrange and bass level controls.

Notably, the Polk Audio Buckle headphones excel in comfort. Ergonomically designed with plush over-ear cushions and adjustable ear cups, they also include isolation, a 3-button control switch, and an integrated microphone. These headphones showcase Polk's Optimized Electro Tuning for top-tier sound quality. The incorporation of Dynamic Balance tuning technology mitigates distortion stemming from driver and system resonances during production.