I just got these in. First impressions: !!! They sound very very good right out of the box. Everything about them blows away the K 272 HDs I got yesterday (and am returning): build quality, fit and finish, accessories, aesthetics, and (most importantly, of course) sound quality. The K 272s had a lot of plastic, had okay comfort, and had a sterile, nasal sound to them. The HP100s are super clean and detailed (but still smooth), have a good soundstage, are slightly forward in an enjoyable way, and have a unique, excellent bass response. They remind me of the Boston speakers I have, which have great impact, but it's very clean and doesn't intrude on the other frequencies. Very early impressions, but they are very positive. Thanks a lot for the pointer in this direction, randomkid!