After reading up on this pair of headphones, and being in the need for a new pair, I was unsure if all of the positives reviews found on head-fi were serious. After some thought I just decided to buy them and see (or hear, in this case) what happens.
When I first opened the packaging I was shocked to see the high quality of the headphones themselves, the build quality is amazing (especially for the price).
When I wore the headphones, yet again I was shocked by the comfort level of the headphones. I am able to wear them hours on end without ANY discomfort. Some people have said that their ears become warm/sweaty after extensive periods of wearing, but this isn't the case for me. However, if it were the case, you can easily purchase Beyerdynamic velour pads that apparently improve the comfort and reduce the warmth when wearing.
The length of the wire used with the headphones is sufficiently long enough. I really like this as it allows me to get up and walk around my room (if need be) and not be restricted by the wire.
The sound quality of the headphones is amazing. I previously was using a pair of TurtleBeach X1's for PC Gaming and listening to music/watching films. I found the TurtleBeach headset great (until the right earcup snapped, due to the low quality plastic used on the hinge). But after using these Panasonic headphones, I can say the sound quality is much better.
If you're looking for a cheap pair of headphones that are of a high quality, then look no further. These headphones are a complete and utter bargain!