good is subjective... but with my limited experience last night, I didn't want to go to the EQ like I did with my 460 or other mics I have. in my testing last night I set up a e22S and AKG460 side by-side, pointing to the same location, and recorded my acoustic. the e22S was smooth with a lot of fat low end, kind of dark by not lacking in the high end. whereas the 460 sounded good, but thinner and less low end. the 460 probably will cut through better in some circumstances. what I really liked was then I panned them hard left and right... this really sounded good. so far I'm very pleased with the e22S and that it seems to contrast well with one of my other mics. tonight I'm going to test it with in other configurations.