The MMX 300 and the TYGR 300 R both have a system with 32 ohms impedance. However, the TYGR 300 R has an open design which results in a better three-dimensionality of sound and a higher wearing comfort due to less heat generation. The slightly lower contact pressure also contributes to a more comfortable fit. In terms of material quality, both are on a par. The TYGR 300 R, however, uses a specially developed acoustic fleece, which provides better sound reproduction in the treble compared to the MMX 300. In general, if ambient noise is not a problem and you don't necessarily want a headset, we would recommend TEAM TYGR for optimal sound reproduction and recording.