I thought it was going to be cold around the ears because of the leather ear surrounds but this helmet has kept my ears very warm. On a zero degree day, I used one of those thin full head and face pull over things under the helment and I was perfect. I don't have much to compare the sound to other than a lot of non-helmet headphones but I am satisfied with the sound. It is balanced, if you're looking for bass heavy speakers, this might not be for you. On the other hand, if you are worried about too much treble that you can get from a cheap speaker; don't worry about it.