Not sure if anyone has noticed, but the frequency graph for these is almost identical to the MDR-MA500 as show below:
I bought a pair for $40. Not too bad and not too good.
The bass is a bit sloppy out of my Sansa Clip. Amping it with my Fiio E11 seemed to give it a little more control. The bass wasn't really that bloated IMO. Not as bad as most headphones these days under $50.
For $40 I'd say they're worth it. I actually think the Koss UR-22v with Pearstone Velour pads sounds better. That combination comes to $40 and is more comfortable.
Some areas in the midrange of the MA300 seemed very distant. Maybe a recession in the mids somewhere. It's not due to the soundstage and how it's supposed to sound in the recording.
Some parts were so distant it was hard to even hear them. I wish I could give some examples. It doesn't occur too much and I don't think it's in the vocal areas. Male and Female vocals were perfectly OK for me.
I got rid of them because the comfort is below average. Your ears press against the padded driver. I don't know why this would bother me, but it does. Then there is no headband padding.
FYI these needed to be at max volume from my Sansa Clip+ just like with my KRK KNS-8400 and DJ100.
BTW I think if you don't have a lot of money (under $40) and need something cheap for gaming that's open, these might do the trick.
Oh yeah... Clip+ to Fiio E11 with the Buena Vista Social Club CD was kind of impressive with these. You'd think the E11 would be a bad match for these, but it's quite good it seems.