basically they are pretty bad and you shouldn't really torture your ears with them however, as far as i can see the only difference is one has a dock for an *shudder* ipod the other doesn't.
if you don't need the docking capability i would just go with the x-230's unless someone can think of any reason why not.
------------------------------I'm a git, deal with it.
you can get i-trigues 3220 or inspire t3100 for the same price. Very similar power rating to x-230s but better audio quality in my opinion. Especially for listening to music.
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