I wanted some cheap cans for a bit of fun and got the K44s. I am delighted with them.
They are very plastic, very light, fit very well around the ear with the clever AKG self adjusting band. The leatherette pads are sweaty and I keep lifting them to air out my ears.
They are good for classical and jazz and retain that AKG strength of detail. The bass is tuned quite high and can be muddy and dull. Kick drums are just a thud with no detail. But tat means they can also be considered for dance and heavy rock. The midrange is lovely and clear with a nice dynamic to it. I would guess some would find them too forward and bright, but I like that. Single cymbal strikes are clear, but other cymbals become one big tizz. So they are all rounders with no major weaknesses and no huge strengths. I find them musical and tap my foot and get goosebumps when listening to my favourite tracks.
For the £11 I paid off ebay they are great. I would rate them over the Sennheiser HD201 and 202 which are also over ear, closed back and cheap.
It is a shame they are quite large as they work really well unamped out of an ipod. Sensitivity is high at 32ohms and 115 dbV SPL. Add a FiiO and if anything they can be too much and the FiiO needs to be turned right down, losing some of its dynamic. Out of a X-CANV8P they really sing, again majoring on clarity.
So for sound they are the best cheap cans I have heard. They are mainly let down by the sweaty ears problem.