I bought these for about $53 after a pricematch and then redeeming some RewardZone points at BestBuy. They are pretty comfortable, they definitely feel better than I was expecting. But my ears seem to sweat after using them for a while.
-The sound quality is OK, a bit too much bass for my liking. I prefer more neutral sound that can be tweaked if liked, but there's no EQ settings. Also the volume is loud, I place the volume on the lowest setting when using them. But that's a good thing, it means it has room to get pretty loud if needed.
-I find the microphone annoying, it sticks out way too much when I'm not using it. I wish it would fold up or slide in completely when not in use, it is pretty flimsy so I'm just afraid it will break easily if mishandled even slightly.
-These headphones are very convenient to use, totally hassle free plug and play. But one annoyance is the USB dongle it comes with. I hate dongles, and apart from leaving it constantly plugged in to one of my PS3 systems, I wish the headphones had a little storage slot for it when not in use. The kind of thing you see on portable computer mice so you don't lose it and gives the headphones a little more portability.
-The biggest annoyance is the whole virtual surround setting. It works for games, MP3's, and video files such as DIVX's. It even works for downloaded PSN Video Store movies. So why can't it work for disc-based movies? I don't expect the surround sound in a movie to be great since virtual surround is a gimmick. But still...
If you can get these for less than $70 I'd say it's a good deal.