These headphones are spectacularly good.
Yes, I am exaggerating, but there isn't much to complain and they are dead cheap.

Studio Headphone with a flat response?
No, I don't record nor do I produce music.
I bought these as an extra pair for tv or as a spare pair for my main headphones the Audio Technica ATH-A500's.
But I never use them for tv or movies, I mainly use them for listening to music, not critically nor to analyze the production values, just simply to enjoy music.

The tonal balance is near perfect in my opinion, similar to the AKG K271's, with an emphasis to the midd tones and with slightly recessed highs.
In comparison with the ATH-A500's they lack some air and spaciousness, but the overall balance is better.
The bass is less boomy with pop and rock, it therefore never sounds boxy and the vocals are really convincing; full bodied, with warmth and without the 'grain' many speakers and headphones inhabit in reproducing close-miked vocals.

With pop, rock and small scaled classical music - vocal ensembles for instance, I really prefer the ATH-M40's over the ATH-A500's.
The sound is so pleasant, easy on the ears, more direct and less bassy.
And this is true for poor recordings and MP3's as well, even the crapppiest recordings sound reasonable, never harsh or shrill.
With good recorded orchestral classical music however I really prefer the A500's for their wide soundstage, the air/space between instruments and depth.

Anyone looking for cheap, good sounding closed headphones for home use should add these headphones on their shortlist.
Don't avoid them because they are marked as studio headphones, a flat sound doesn't mean they sound boring or without emotion, they just reproduce the source accurately and why would the source itself be without any emotion?
They also look good, are well made and are comfortable to wear.