Got mine in today. Super early (of course) impressions: they're dull and muddy, quite a veiled sound. The sound to me is reminiscent of a lot of cheap headphones: relatively poor clarity and not very well defined bass. Clamp is pretty substantial, although I think my head is a little larger than normal. I'm comparing these with my Denon D600s, so it's not really a fair comparison, but I honestly expected more for $80 (higher retail). All other things being equal, from what I remember, I'd take the Philips Citiscape Uptowns (they can be found at this price or less) over the Panasonics. I'll do some burn-in and come back to them later, but right now I'm not thrilled.