The Sony MDR-V300's are a set of lower end headphones for use in the recording studio or elsewhere. I've used these headphones for listening during editing sound clips when I'm unable to use a larger set of monitors. While I don't own them myself, I use them a good amount at my job where I do a lot of sound editing in a small space environment. While they certainly aren't the best sounding headphones out there by a long shot, for what I am using them for they get the job done just fine. You should keep in mind that I will be reviewing the MDR-V300 for what I am using them for, which is essentially simple listening and monitoring, as I don't have experience with them in the recording studio, and definitely wouldn't use them for mixing or anything like that. As far as comfort goes, while they do have a the folding design which makes them easy to fold up and store, this doesn't exactly make them the most comfortable headphones in the world. I wouldn't say that they are unnaturally uncomfortable, but they aren't anything to write home about on this front. If I wear them for more than an hour or so they start to take their toll, but this is definitely something that you will experience with most sets of headphones in this price range. The overall sound quality of the MDR-V300's is decent enough for simple listening, but certainly not for critical listening or mixing. The price is incredibly reasonable however, which is what will drive most people to the Sony MDR-V300's in the first place. So in the end, if you're looking for a set of headphones for listening to during editing or just for listening to your iPod or something like that, I'd at least recommend checking out the Sony MDR-V300's, but they definitely wouldn't cut it for any other type of use...