This pair of Panasonic headphones answered my call for an inexpensive, comfortable, nice sounding set for work. They're much more comfortable than the Sonys in the similar $30 price range and they have a pretty decent sound, handling highs clearly and lows relatively well. These are not going to satisfy the audiophile looking for a pair of headphones for home listening, but they do fit the bill for work, travel, or other purposes where you can't afford to lose a $300 pair but still want better sound than those painful earbuds.