Nice, clear sound. 50mm drivers do their job. Comfortable, you barely notice they are there. Until you start listening =)

Start to vibrate a little when turned up too loud.

I've had these for six months now and I can honestly proclaim these are the best headphones I've ever had. I use them mostly for listening to music and PC gaming and I am very satisfied.
Even when I'm listening to guitar-heavy music (System of a Down, for example) they retain vocal clarity. Quite a difference from my old Pioneers; When you turned them up all you heard was a distinct whine :)

The best thing about these is value. $50 is not a lot to pay for well-rounded, multi-purpose headphones.

System used:
Kenwood KRF-A4030 stereo amplifier
Pioneer PD-5100 cd player
SB Live! PC soundcard (gold plated connectors)