Sounds really, really good.
It's a couple of notches below my 'high-end' phone, ATH-AD900, and I would place it somewhere near a Beyer pad-modded MDR-V6 and certainly better in terms of details, punchy-ness of bass above the perennial favourite of Head-Fi KSC75. Also, headphone fatigue never sets in with its warm sound, and no motion sickness feeling with excessive bass.
Most importantly, it justifies its price with its size and comfort. My listening experience was made better just by the fact that they simply vanish, making them the only cans I can wear for hours on end.
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Headphones (Comfort + SQ):
Tier 1: <Yuin PK1> -- <ATH AD-900>
Tier 2: <Denon AH-C551K> -- <ATH-EW9> -- <Sony MDR-V6>
Tier 3: <Koss KSC75> -- <Sony EX082> -- <Yuin PK2 w/EXPOSED WIRES> -- <Shure E2c>
DAPs (Portability + SQ): <Sony NWZ-A818> -- <Cowon iAudio 7> -- <Sansa Clip 2GB> -- <Creative Zen Vision: M 60GB> -- <Apple iPod 5G 30GB>
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