I, too have ANR headsets but there is still noise that leaks through and is a
pain on a long flight.  ANR can only handle so many frequencies, of which
there are an infinite number between the normal range of human hearing, i.e. 50
-10,000 Hz.  If ANR was perfect, there would be no noise coming through.  
Obviously not the case.

A good headset for many people is all they want, for others, they want a
quiet interior.  My goal is an interior that two people can talk to each other in
and be heard.  Maybe not like the Library on a Sunday night but still, I want
a BIG improvement.

The Legacy I am working on belongs to Dave Morss, test pilot for Lancair,
Reno air racer, DAR.....and he uses his plane as a commuter vehicle. He has more
time in small planes than anyone I know and probably has tried all the major
brands of headsets, yet he was bothered by the noise in his plane, also.  So
ANR headsets aren't the total solution.

By the way, I have yet to begin the noise measurements on Dave's plane but I
did take readings from a simple noise meter (only measures dB A and dB C, the
full blown meter I'll be testing with will have 1/3 octave), when I went up
last week in the 182.  Surprisingly, climbout and cruise weren't much different
and the vents open only added 1 dB.  Anyway, at ear level, there was 96.5 dB A
and 111 dB C at 2400 RPM and 23"Hg.  Roughly like being in a rock concert or
next to a jack hammer.

Dan