Comfort is great for the first 20 minutes to an hour, but after that there is a buildup of overall tightness that eventually makes you want to revert back to speaker listening.
SQ is the biggest surprise because these $20-30 phones sound great across the board. In my eyes at the $20 I originally paid it's the best deal in everyday consumer cheap phones. We used them in my college radio station and I was floored at some of the sounds I was hearing out of these cheapo studio phones, even in comparison to the far more cumbersome hd280 pros!
But why in the heck is the darned cord so long??
All in all, you get what you pay for. These are a great cheap headphone choice for general listening for short periods.