I have found a way to make this headphone much more comfortable and a better performer for cheap. First order a set of ear-pads from Beyerdynamic DT250/280. I paid $25 including S&H for a supplier in the USA. Then install them after you remove the pleather pads that Ultrasone ships w/ this headphone. You will find:
1. The comfort will be fantastic, gone is the plasticly feel, the sweating, and pain from the hard stock pads.
2. The bass will be deeper, more of it, and it will have more punch.
3. Mids will be better defined and easier to place the instruments.
4. Highs will loose some harshness and yet be clearer and with more detail
Here are some pictures.