Darn! it has been a very long time since I posted here let alone write an opinion on any piece of equipment. Yes, I am rusty and hope what I am posting won't be too boring to you all. About a week ago I was contacted by Chen from Head Direct who asked me if I would be interested in listening to a couple of their portable headphones and due to my past dealings with Head Direct and Dr. Fang I said YES! Before we proceed here are a few pictures I took. Currently they are getting a bit of use to assist in breaking them in. The initial impressions were not vary favorable (see below) and I debated wether to list them now with no use straight out of the box, but from my experience with other units I know what a few hours of burn in can do. So here it goes: I started by playing Summertime by Nicole Henry out of her album The Nearness of You which yielded the below of the box impressions. I normally will let the cans burn in for about 100 hours before I make a thorough listen and comparison with other cans. I realize that burning in equipment can get heated and I hope we do not go there, these are my thoughts that some may share and others will disagree with and I hope we can let it stand at that. ES100 - Raspy bottom end - Dull top end - Not a lot of definition over the entire range - The ear piece like others (Yuin OK1 comes to mind) are on the large side and it may take users a bit of time to adjust - Very nice packaging with very good fit and finish RE300i - Thick bottom end - Mids a bit dull - Light top end - Fit is spot on with no discomfort using the stock tips - The cable is thick of the appropriate length - Nice packaging with very good fit and finish The music has been playing about 1 hour via the RE300i and some of the excess bottom end that presented itself initially with a way too thick bottom has started to clear out and thus some of the boom is gone making for a more pleasant listening experience. The mid and the top end is a bit clearer and I hope the next 99 hours will continue to help the performance of this IEM. Thanks.