Never heard of the second brand, but Phillips does make a few decent headphones. Based on that alone, I'd probably buy the first pair. The second looks like it might be a bit more comfortable (around ear instead of on ear).
The provided specs really don't give much of an impression of how good they are, and a lot of that is subjective to begin with, so it would be helpful to know what your music tastes are.
You can probably get much better headphones for the price though. I would suggest looking at the mega portable headphone review thread here: http://www.head-fi.org/t/433318/shootout-96-portable-headphones-reviewed-v-moda-m-80-added-11-27-11
Edited by LimeANite - 11/30/11 at 12:17pm