I love good balanced headphones. I love good value. If you are like me, then these are winners in so many categories that it deserves a purchase. First off, I'm a big headphone user and own the following headphones: Sony EX71, Etymotic ER-6, Sennheiser CX-300, Q-Jays, Beyerdynamic DTX 50, Denon AH-C452K, UE 700, Beyerdynamic DT880, Sony MDR7506, Grado SR-80, Thinksound TS-02, custom fitted JHAudio JH5 and the Yamaha EPH-20. These Yamaha EPH-20s have so many things going for them that are good.
Balanced sound - These headphones have a slight preference for treble and bass than midrange, but overall, they are well balanced. The closest comparison I can make is to the Sennheiser CX-300's, but I think they have a better low end while the CX-300s have a better midrange. Overall though, I would choose these over the CX-300s for the fit.
Present and good sounding bass - It isn't blaring or boomy. It is the right amount.
Fit - These headphones are so light and comfortable, that you may find that if other headphones have hurt your ears in the past, you might want to give these a chance. They use the silicone to create the seal, but the minimal weight of the headphone is actually supported by your ear. A great design. The depth is also minimal. You could sleep with these in or wear a helmet comfortably.
Cost - At the time of purchase, these are the least expensive pair of headphones I own, but the drop in audio quality from the Thinksound TS-02 isnt that noticeable. I think the Thinksound is a reasonable step up for the price, but the jump isn't the same as it was a few years ago at this price point. The sound to cost ratio is ideal for this headphone for 90+% of the population.
Noise Dampening - These headphones block out slightly less noise than most traditional silicon tip headphones. Could be a good thing in a work environment or a bad thing on the subway.
Negatives- At the price point, there are no real negatives. Being critical, the highs can be shrill at times compared to more expensive headphones with a treble preference. Male voices don't have great presence or texture. Details (while still relatively good because of the treble preference) aren't as noticeable as they are in higher level headphones.
Regardless, all of these complaints are negligible, because at this price point my expectations aren't for perfect sound. But these are enjoyable to listen to, comfortable, sound good with almost any type of music, and inexpensive. They should sell great and deserve your purchase.