Sounds ok but feels terrible wearing them
I decided to buy the k26p headphones after i read about how the sound was on par or better than the sennheiser px200s. That might be true, but the design is pretty poor. Each headphone puts so much pressure on your ears! You cant listen to them that long because the pressure hurts too much after a while. Also, they stay on top of your head with two little square foam blocks on the metal band; about the furthest from ergonomic you can get. You feel the pain and discomfort of these two sharp cubes on each side of your head after wearing them for 10 minutes or more.
Sound is only half of the story with headphones. They at least have to feel comfortable for you to enjoy the sound, and the K26p definitely do not do that.

Painful Earphones Cause Pain
These thing hurt and they look stupid because they are bulky and perch on top of your ears. They're really uncomfortable. Don't buy them!!!!

3 and a half stars... Sound quality is good, but they're uncomfortable and lack durability
I bought these on sale for about $28. These phones are not worth $60. No question about that. I've been using them for 2 and a half years, and they're always my "go-to" pair for portable listening. They've got a clean, crisp sound with some accentuated bass (which I like). Damn good for the price. They don't cancel every bit of it, but they muffle outside noise, and it becomes almost not existent if you
crank the volume of your tunes a bit.

However, at different times, the actual left (fell off last year) and right (fell off this year) cans have BOTH fallen off of the silver band that goes around your head and I had to use super glue to put them back on. In addition, the copper wire connecting the plug to the cable started to show after the plastic shielding wore away, so I had to put some duct tape over that. Now, they're usable again. Have never had an issue with channels being scratchy or cutting out, which is common with cheaper phones. Only workmanship problems.

The little prongs on the top of the metal band make your head hurt. Be prepared to do some repairs and general maintenance on these if you plan to keep them for a few years. Not the most durable things in the world. Traveling out of state with them is what made the cans fall off both times. Also, buy them only if you find them on sale.

Good sound, can be uncomfortable, durability issues
The sound on these is quite good, but the headband is a bit constricting (you will feel pressure on the top of your head) and the ear pieces become uncomfortable as well during extended listening. This set is also rather on the flimsy side, I wouldn't recommend it to anyone that isn't in the habit of being exceptionally careful with their headphones. I've had two different breaks occur separating an earpiece from the unit; they were repairable with superglue, but shouldn't have happened in the first place. For $60 I think better phones can be found. On a personal note I am puzzled by all the 4-5 star reviews that admit that these phones are uncomfortable; for me comfort is on par with the sound.

Excellent compact headphones
Excellent for a portable device or any application. Clear highs,a focused mid, and a tight bass. Could use a slight boost in the 60-100HZ range but very good as is in most situations. These phones have a very "live" sound with great stereo separation and definition.Very adjustable with a nice firm fit. In almost daily use for the past three months,very durable.Very comparable to Bose on-the-ear and superior to the Bose over-the-ear phones I tried prior to purchase. I recently purchased the AKG 27i model for my wife...would give it the same recommendation.