I did the resister mod on my KSC35s today. Before hard wiring it into the headphone body I wired it up with a male-male 1/8" extension cord through my breadboard. I wanted to be able to really hear the difference back and forth before I got out the soldering iron. And since I told the end of the story first, you know I went ahead with the mod

The output level with the mod was a bit lower, and the bass was fuller. To me, the mids were a little less prominent than before which is okay. I'll have to put some more hours on them before I really decide, but i'm really happy with the cheap upgrade at the moment. I'm driving them with my iPod Mini 2g/rockbox... Now to decide if I want to do it to my KSC75s too
