Able Planet makes a number of noise-canceling headphones, and the NC1100B is the Colorado company's highest-end mode with a retail price of $299.99.
Let's start with what's good about these guys. For starters, they're comfortable and appear to have a sturdy design and a nice soft-touch black finish. While the earcups aren't quite as soft as the Bose QuietComfort 15s, that they're a bit thicker and firmer doesn't hurt their comfort level and may be more appealing to some.
Aside from their black coloring, the NC1100Bs look similar to the QC15s (and QuietComfort 2s), with the same over-the-ear design and earcups that swivel and fold flat to fit in a simple black case. The resulting package is slightly bigger than a CD wallet, which makes it easier to tote, though it's still not terribly compact. As you'd expect from a set of headphones that are designed for frequent travelers, Able Planet throws in a two-prong in-flight adapter.
Like with Bose's active noise-canceling, the earcups' cushions effectively sealed off our ears from the noisy environment. Flipping on the noise cancellation dampened the noise even further. While the NC1100Bs aren't as effective at canceling out noise as the QC15s, they did noticeably muffle the sound of a very loud air conditioning that this reviewer has in his office (it isn't quiet as loud as the inside of an airline cabin, but not too far off).
With Bose's noise-canceling headphones, you have to engage the noise cancellation to listen to music, so the music dies with the battery life. Fortunately, this isn't the case with Able Planet's headphones; you can still listen without the noise canceling engaged, but you'll notice a distinct improvement in sound quality with it turned on (two AAA batteries that are housed in the left earcup power the noise-cancellation circuitry).
It's worth noting that like the Bose headphones, the headphone cord is detachable. Also, with the NC1100Bs, you get an inline volume control, which is nice.