4 Good valueNozzaC | 22/10/2008 | See all NozzaC's reviews (2)These headphones are good value but not the best sound available for the money. Having said that, the sound is good - much better than the standard phones you get with your Ipod for instance. At c.£18 you cannot complain at all.The build quality is good, solid buds, a very nice rope-like cord which doesn't twist and is very strong. In this respect they are better than many phones costing 3x as much.Sound wise they are average-to-good. The top end is clear, there is a slight muddiness in the upper midrange, the bass is pretty good but not awesomely deep.Compared to the Creative EP360 which are a bit cheaper I find the build a touch better, especially the cabling; the bass is noticeabley not as deep; the airiness is a touch better; the emotion not as well carried. But then the Creatives (which I believe to be an exact copy of the Senheisser CX300s - my ears cannot tell a difference and they look identical) tend to break in one ear after about a month.