Nowhere near Sennheiser but good for $20, mic decentThis is a pretty solid pair of headphones for the price. I used to have a pair of Sennheiser HD580's - the top of the line at the time - and this is nowhere near that, nor would I expect it to be, but another user said it "was better than Sennheiser or Bose" (Bose - *yuck*, the rich man's approximation of good audio). The sound is slightly tinny, overly warm, with yawning mids and reasonably good bass and I would have ear fatigue after long listening sessions (4+ hours). Just so you know what you're in for, these aren't your "lifetime phones" but they're not bad, just not great. The headphones do a decent job muffling outside noise, but again, nowhere near ANC earbuds. The microphone has surprisingly good background noise rejection - I recorded myself speaking while I was on the laptop so I wasn't relying on external evaluation of the sound - it was directly recorded on my computer. It was better than my laptop microphone, slightly muffled but easily heard, however there was almost no background noise, unlike my USB webcam which was super noisy. The slightly muffled sound is the price of the noise reduction - a reasonable exchange. They fold and feel solidly constructed and the earpads are extremely comfortable - you won't get fatigue from the earpads, at least. They're really comfortable to wear, actually. I hope to eventually replace the drivers with those from my old headphones, whose cord was damaged.0