I've used the ER3XR for most of the year and loved it, but I always found the bass to be overpowering. Based on some reviews I assumed the ER3SEs would probably be too lean with bass - and I expected them to be halfway there - but I wanted to try the ER3SEs because I saw their frequency chart and realized how accurate they are. There is. I love good strong bass and let me assure you the ER3SE delivers a lot. The bass is deep, tight and rich. Instead of always being in the foreground and constantly getting attention, the bass is only loud when it needs to be loud. I listen to all genres of music and I find the ER3SE consistently exciting, engaging and powerful, not at all "analytical" or boring. When the ER3SE first came out, I immediately compared the AB to the ER3XR. When I heard the SE, the bass was so good I thought I ought to hear the XR, but it wasn't. XR sat next to me. After playing with the SE for a while, I found that the XR's bass sounded a bit overdone to me. I have both pairs on hand and have returned several times over the past few months to compare them and have found that I consistently prefer the more accurate sound of the ER3SE. With the ER3SE, the mids have been given room to shine with more clarity, detail and texture. I've found that I enjoy all aspects of the audio spectrum better with the ER3SE - and I really appreciate the bass a lot more when it's really strong. This is very pleasing to my ears. The tips provided did not work for me. I was able to get a much better fit and seal (and significantly better sound quality) by removing the included soft foams from their tubes and replacing them with some other foam tips. With this slight modification the fit is tight for me, they are very comfortable and the soundproofing is very good. Knowing that the ER3SEs are extremely accurate - that's what they're supposed to sound like - they've been very useful as a guide for fine-tuning my home audio systems. They are also very effective; I like the volume and my iPhone plays them well, although they sound even better with a good amp. For comparison, I have other respected headphones and high-end home systems. I highly recommend trying them out.
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