SQ: All three have their pros and cons. The K240S and the SR-80 are in the same league, and the SR-60 is a step behind. My opinion: SR-60 are too bright and sibilant. The SR-80 fixes the main flaws of the SR-60 but still has some grain that is characteristic of headphones in this price range. I like the K240S the best of these 3 for SQ because of its accurate and pleasing midrange but it has problems of its own -- rolled off treble and bloated/uncontrolled bass.
Comfort: K240S most comfortable, SR-60 acceptable comfortable, and the SR-80 is supremely uncomfortable because of the bowl-shaped pads (to me).
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