Budget answer/introductory champ

Getting Started 

Forewarning I'm a neutral fan and don't like colored or veiled sound, please take that into account. Also My ratings are based around the price - for the money these headphones are undeniably out of the ballpark. 

The sources used for this review are my SLS audio receiver qv-avr500 (respectable onboard amp) and straight from mp3 player (this is a budget headphone afterall)
 

PACKAGING

Exceptional - presented like a 100$ headphone and protected well from damage (ordered these online) certainly a better looking package than what came with my ATHM50

Contains the headphones (Circum-aural) with quality pleather pads (very similar to M50) 10ft cable (straight and a little thin, but on par with headphones twice the price) 1/4inch adapter (gold) and standard 3.5 (gold) 
 

BUILD/COMFORT  

Light and feel neither delicate or sturdy (a great deal of plastic). Great padding, very comfortable (your ears might get warm after an hour or so) They certainly feel like more than 30$ and are infinitely more comfortable (and attractive) than anything in the Sennheiser HD2xx line
 

SOUND  

FROM RECEIVER 

Warm and full - very detailed (not just for a $30 can, but for a CLOSED can). Imaging is fantastic and adds great depth to the music. The highs were slightly sibilant when I first used them, but they mellow after a short burn (20 hours)

The Mids were slightly recessed, and vocals felt veiled - certainly the biggest shortcoming here, but still, nothing to really take off for - it doesn't effect the music in a negative fashion - but you WILL hear a difference between this and a high level can. 

The low end is excellent - tight and punchy or low and boomy, whatever the music calls for. While its not the bassiest can in the world - its enough to make me label this a BASSHEAD headphone. However (being a neutral fan) I should point out that this doesn't sound bad to me - its just not a personal preference 

Overall they sounded fun and inviting - WELL worth the money

SOUND

MP3 PLAYER

Vocals and Mids are more forward - bass is less warm and in less quantity - the detail remains largely unchanged. The highs feel more energetic and the headphone takes a more neutral sound

I find it enjoyable - but it sounds better out of the receiver (making me certain that these will want some form of amplification)

CONCLUSION  

For 30$ you can't beat it - the #1 competitor in this price range is the Senn HD202...and its vastly inferior headphone

If your new to HiFi sound, or are a budget can junkie - check these out, they are well worth the $$$

(I'll be editing this in the future by adding additional sources/amps)

All recordings used were in FLAC or 320k Mp3.