These are the best earbuds of anything you will find for under $100.I'm very picky when it comes to the way my audio gear sounds, and these really do sound great. They have little-to-no distortion and a nicely balanced frequency response throughout the entire sound spectrum, with just a tad bit too much volume in the highs. That being said, they still have the best overall response of any earbuds I've tried for under $100. Burn them in for 60+ hours at maybe 40% volume to get the best sound. I know it's hard, but don't crank 'em up until you've done this.I also absolutely love the fit of this pair. I use my earbuds when lifting weights, cycling, running, etc., so it's very important that they aren't constantly falling out when I'm moving around a lot. These earbuds truly excel in this aspect. The rubber tips form an oval which just fits way better than the round style of most earbuds. There are also two small sliders in the cord that allow you to form a loop around your neck that prevents the earbuds from being pulled out when the main body of the cord is bouncing around or accidentally tugged on. It's a brilliant design.I also own the Sennheiser CX 300-II earbuds, which I used to think were the be-all-end-all of earbuds for under $100 (still find them to be a decent pair). They certainly have bigger bass than the Panasonics, but the mids and highs are overpowered by the low end, and they don't fit nearly as well. If you are a bass-head and always find that earbuds don't have enough bass for you, then by all means, get the Sennheisers, but the Panasonics have better overall sound quality.***Update - 10/8/14***These lasted me almost two years, which is a great value in my opinion, considering their current price of roughly $25. One of the drivers just gave out, but I think it was mostly my fault for cleaning them too roughly. Going back to my Sennheisers was torture. I ordered new Panasonics almost immediately and I'm counting the hours until they arrive. Buy these earbuds!