SoundmagicE10 In-Ear Isolating Earphones - Deep Bass, Noise-Isolating, Durable Metal Build, Tangle-Free Cable, Award-Winning Sound Quality - Ideal for Music, Gaming, Travel - Black/Silver

This is one of my favourite sets of earphones ever, even before taking into account their excellent price. I purchased them as a spare pair for my Sennheiser 400's (themselves regarded as one of the best budget earphones) and found that they quickly took over as my main set, with the Sennheiser's being relegated to backup duty.Firstly, the price - these earphones punch well above their weight in build quality and sound quality. I'd happily pitch them up against earphones costing two or three times their price. They won't match truly excellent earphones costing 5x as much, and I won't even say they're the best under £100... but they're certainly the best I've seen for less than £40, and nothing else in the sub-£100 category seems worth paying the extra money for.The sound quality is excellent, with good punchy (rather than boomy) bass, a very clear mid-range and only a hint of tinniness at the high end. The sound and bass both scale very well with volume, and the bass is well balanced - it doesn't over-power the vocals or mid range as is the case in many other budget headphones (which throw bass in to improve perceived quality).Generally I find the sound well balanced, excellent quality and enjoyable to listen to. These headphones won't provide the soundstage or quality of a set of Bowers and Wilkins P7s for example, but they also cost 1/15th of the price of the latter...The build quality is also excellent - mine travel with me everywhere and are beaten and misused, but easily stand up to the battering of a seasoned traveller. They come with a handy hard-shell case, the wire design doesn't lend itself to tangling and is very sturdy, and they're overall very well made.Comfort is very good - they come with several sets of earbuds of different sizes and shapes, although I found the standard size perfect. I can happily wear them for several hours without discomfort - the only time I have any issue is if I listen while lying down, as the main unit is a little long and can apply pressure to the ear when against a pillow or similar. Even this isn't a major discomfort, and only becomes apparent after an hour or longer.Overall, I can't see myself buying any other set of sub-£100 earphones.

So far, I cannot fault these headphones in any way, seriously, these may be the best headphones I've ever owned.I purchased these to replace my JVC HA-FX3X's which were falling apart (which I purchased to replace my HA-FX1X's for the same reason I might add) and so far they have been sublime. First off the build quality is exceptional; the insulation of the cable looks very well fixed to the metal wire on the inside and the housing of the monitors is entirely metal as well as the splitter and the 3.5mm jack housing. The cable also seems to be designed so that it does not tangle very easily, which it doesn't. There is a large number of earpieces that come with the headphones, and I do mean large. There is also a carrying case for these headphones, although you really won't need it as these things are built to last (I dipped one of the monitors in some tea accidentally and it still works perfectly) Aesthetically, they are pretty damn classy.The sound quality is also very good. They are less bassy than my JVC's which I expected, but that doesn't mean to say the bass response is bad, quite the contrary in fact, especially with the larger earpieces. The real sweet spots I think are the mids and the highs which have so much clarity (I keep hearing new instruments or layers when I play a song with these it seems)My only gripe is quite trivial, being that the metal housing may be a bit OTT, especially on the 3.5mm jack, but it adds to the design and means that it will last longer.UPDATE: 05/03/15Well after about 5 or so months of almost daily usage, the right monitor is beginning to struggle as there is a noticeable staticy sound to the music when played. I can also hear right the monitor moving inside when I adjust it inside my ear, which is most likely causing the effect I've mentioned. This hasn't tarnished my opinion of the headphones too much as they haven't fallen apart within the first week and have survived being dipped fully in a hot beverage and in a glass of water overnight (not intentionally, but a good accidental couple of tests) not to mention they spent most of their time in my pocket, usually with my keys.They haven't actually fallen apart at all and are still a solid piece of kit which I would still recommend but I think I'll have to buy another set and maybe be a bit more careful :)