(A4) Phiaton MS400
I have a pair and I'm starting to enjoy them more and more. I bought them for on the go and while I can't describe the sound very well or necessarily would agree with ljokerl's review entirely in the Shootout: 107 Portable Headphones Reviewed, I think that the score is spot on that is given of an 8. I would rate it higher probably since I got mine for $105, but that was refurbished just as a note, and the price I got it for might have some sway on my thoughts. I don't think I would do 200 or the full price for these still, but I think at up to 175 would be good. At 150 dollars I think it'd be much more doable.
The headphones just tick off all the areas just right for me it seems. They are definitely comfortable, but not the end all of comfort. I have no problems going a few hours with them on, but my ears do get sweaty after about an hour typically. They're not too heavy or clamp my head too hard. I read
ljokerl's thread many times comparing it and at the end I thought these would be better overall compared to say HD-25's or something else, and I also had recommendations from others. Search for
(A4) Phiaton MS400 in the thread. I think that sums up the headphones better than I can. I can't explain everything that I like, just that I like a majority of what I hear from these phones. The only real misgivings I can have about the headphones is I wish they had more padding but I've had no problems with wearing them for a few hours comfortably, but my ears will get a bit sweaty at times, and the bass can be a bit too much at times I feel, but that's because that is what's in the song. I think overall I could have done much worse than these headphones, and they have a lot to offer and could be a good choice to start with! I know I saw a pair in the For Sale Headphone forum for 110 so that's an option.
I hope that I helped some and you can always PM me and I'll try to help you out more with impressions!