This unreleased dub rips off Madonna's "Into the Groove" quite explicitly, and I suspect that is the point. Considering that it's coming from one of the most encyclopedia minds in dance music today, Dimitri from Paris, this track reads more like a reference to the small rash of musical Madonna wannabes in the '80s. In the hierarchy, I think "Headphones" sits somewhere below Regina's "Baby Love" but above Alisha's "Baby Talk." This guy knows what I'm talking about.