First let me say I got this for $39.99. (Manufacturer's suggested retail price is $100). For the price I really can't fault anything. The structure and the functions cost more than the price. The construction is mostly metal, with a bit of plastic on the earcups, and they appear to be very strong and durable. The sound is very crisp and clear. It is very interesting to listen to with excellent bass that is not distorted and at high volume. They aren't audiophile, however, but the sound signature is very pleasing, especially for the price. Of course, if you have better-sounding portable headphones, you'll be more comfortable with the more expensive, better-sounding headphones, but I justify my rating with what you're getting for $39.99. The boom mic is decent for the price and it's detachable. So you can turn them into in-ear headphones that look great when you wear them outside. They don't isolate sound very well though, for example if you're on a train you can hear outside noise. You will love them. So if you don't want to spend more than $40 I don't think they can be beat (in my opinion). Portable headphones that can be used for music, with a detachable boom microphone and clear sound with good bass, what more could you ask for? Hope that helps.