We got these headphones for free through the Pepsi Points promotion program, and I think that they are pretty nice. In fact, we just ordered a second pair so that both my husband and I can use them at the same time.
When looking for headphones, we wanted something that was affordable (free is always a big plus), comfortable, and we wanted to be able to listen to a wide range of music. These headphones fit the bill on all three counts. They are definitely comfortable - I am pretty picky, but I can wear this pair for over an hour without any issues. We are also able to listen to a wide range of music - when hooked up to the computer, I am only listening to mp3's (not my .flac or .wav files), so I'm not expecting to hear the more subtle differences in music because of the files I am playing.
If you're looking for a decent pair of headphones, I would recommend saving up your Pepsi points and giving these a try. If you're not a Pepsi drinker, I would still give them a thumbs up for the $25 list price on Amazon.com.