I got these for free when Microsoft offered them at Club Live. They are amazing cheap headphones that are very comfortable and loud. They come with extra rubber ears of all sizes(including an extra medium), and a nice little felt bag. The ends of the ears are magnetic so they stick together which is neat. The cord is like a shoestring, not rubber. It gives a stethoscope sort of feel when wearing them, but I love the material rather than rubber. All in all they are great for cheap headphones. I've never actually paid over 40$ for headphones because of my tendency to have them destroyed, so I can't compare the sound quality to anything on the high end, but these definitely sound better than any other headphones I've owned, which have been pretty many.