The headphone/earphone competition today is fierce. The quest to offer better sound quality has been heating up since the introduction of the iPod and subsequent DAPs (digital audio players). Back then, the "pay more money for more performance" was the mindset. $20 headphones sounded like $20 headphones. $200 headphones put $20 headphones to shame, $500 headphones were better than $200 headphones and so on. The educated consumer knows that those days, for the most part, are behind us. It isn't that a $30 headphone can run all over a $200 headphone. No! However, the landscape and the game has changed considerably over the years. The competition is so stiff that you no longer have to pay lofty prices to get RELATIVELY comparable sound. The consumer that does his/her due diligence will discover that OEMs (Original Equipment Manufacturers) release headphones that are near identical to the big brand names but only have a slight variation in sound signature. A good example of this, seven or eight years ago would have been the Sennheiser CX300 ($40 big brand) versus the Creative EP-630 ($20 bargain brand). Today you might look at the AKG 240. Over the years, prices for the AKG 240 have gone from approximately $150 to $60+/- due to competition from the Superlux 668B ($38) and/or Samson SR850 ($50). The AKGs are in a completely different price bracket now because the Superlux and Samson are comparable at their respective price points. Question: Can a $60 headphone sound as good as a $150 headphone. Apparently, yes, because it is in fact the same headphone (AKG @ $150 = AKG @ $60). The difference isn't the sound quality, but rather the price point. This begs the age old question when it comes to audio equipment. Is the difference in price an exercise in futility due to the law of diminishing returns? In the larger scheme, no, but as the landscape changes, sometimes the answer is a resounding yes. I can list half a dozen sub-$200 headphones that will run roughshod over some very popular $400 - $500 headphones. The SoundMAGIC HP150 come to mind. What about the sub-$100 market? The Philips SHP9500 come to mind. They easily hold their own when compared to some very popular $300 - $400 headphones. Implementation and tuning is the name of the game and some of the well known brands fail to impress and their lofty prices are not justified. The uneducated consumer is simply overpaying for a recognizable brand. That can't go on for much longer. Indeed, the sound quality gap among mid-fi headphones has narrowed considerably and pricepoint may not be the reliable litmus test that it once was for the simple. What about the sub-$50 headphone market? Is there any reason to venture where only the entry-level sub-par headphones or the basic "two cans with a wire" usually reside? Is there anything remotely redeemable at this price point? clouds open and angels do somersaults.... It's the Superlux 668B. back to reality.... I bought these six months ago and have given them time to break in. What a great set of headphones these are. I can't say at any price point because these are made mostly of plastic and the earpads are entry-level. However, the combination of highly detailed, accurate sound and detachable cables for $38 make these a rare treat. How is it that $38 can gain you an above average set of studio monitors? Yes, studio monitors so you can hear the tiniest detail across the entire frequency range when doing a final mixdown. I think the lower mids are ever so slightly recessed in order to avoid bass bleed into the mid frequencies, but the lower-mid slight recess is barely noticeable. The lower-mids is where the warmth of a vocalists voice is, but again, it's barely noticeable. In general, you will hear everything the way the recording engineers intended for you to hear it. That is typical of studio monitors. These are phenomenal for $38, because you will hear everything. I should note that these go to the Nth degree to capture the details in the treble so if you have an aversion to treble you can always use your EQ to roll it off. These are all about the details. Treble extension is about as far as you can take it without being sibilant. I highly recommend these as studio monitors and if you enjoy a neutral sound signature these may work well as your go-to headphones. The detachable cable is such a nice touch on these because you can always replace the cable with a standard 3.5mm to 3.5mm cable of any length if it fails. You actually get two detachable cables. There is a 3ft 3in cable for mobile use and a 9ft 10in cable for home use. If you are like me and need more than ten feet you can simply combine the two cables for a total of more than twelve feet. That's great because I didn't have to purchase an extra cable to meet my needs. When I purchased these 668b headphones I purchased a set of velour earpads just in case the pleather pads made my ears sweat, but thus far I haven't had to install them. The doo-hickeys near the top, where you usually find a headband, are comfortable. The headphones adjust well for me and I have had no issues with fit or discomfort when wearing these for hours on end. Your experience may be different if you have a large noggin' or if your body temperature tends to run hot (meaning if you sweat easily). Bottom line is these are a "no brainer" at $38 because they are excellent. Easy decision. No regrets I'll post pictures at a later date. Hope this was helpful.