Scott H.wrote a review of Bern Adjustable Audio Black Knit Helmet Liner - Men's on February 4, 2013
Familiarity: I've used it several times
The liner is warm on your neck and ears. The sound quality is pretty good as well. I think earbuds sound better but I like this more because I can hear music AND what is going on around me and participate in conversations with friends.
The two minor things I dont like are at the end of the day my ears are sore. There could be more padding between the speacker and your ear. Also, the volume adjustment on the cable can get changed by your movements and jacket. I changed the routing of the cable and have lessened the occurance of this though.