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The Koss UR20 is a very inexpensive, full-sized closed can that can easily be found under $20 bucks. The UR20 is an entry-level into Koss's higher priced closed cans, like the UR40 and ProxAA series.

The sound quality is not bad for the money, though the ratings are low since they are not based on value. The bass on these cans is actually pretty decent. It's punchy and not quite boomy, though its not all that extended in the extra low frequency response. The mids are one of the 'phones lowest points. They seem recessed and nasaly at the same time. The lower mids seem recessed and the upper mids seem a bit exaggerated at times. The highs are somewhat recessed and not extended, but all points of sound are very clean. And, suprisingly, these cans have some good soundstage, and gives a high-end loudspeaker effect.

These cans are definitely recommend if you need something comfy. These are one of the most comfiest cans I've tried, bar few to none. The cans are durable but the cord is a little weak. They isolate pretty well and are a great value. They improve with amps and EQs but not as much as with other 'phones.

Overall, a good value for a comfy and inexpensive closed can!

I have owned the Koss UR20 DJ Headphones for a little more than a month. For the money, these headphones are pretty good, but if money doesn't matter, these headphones are not too great. If you don't have a lot to spend, these are one of the better headphones you can buy in the $20-$30 range.

Sound Quality: I must say that the lows and the bass on these are decent. It's deep and fairly strong. For listening to rap or hip hop, these sound pretty good, but that's just about it. The mids and especially the highs sound muffled and muddy. You cannot hear so much detail on these headphones and they are not too clear. It sounds like the lows, the highs and the mids are blended together, which means that there is close to no instrument separation. The bass is decent, but it is overpowering and it decreases the audio quality. 5/10

Build Quality: These are made out of cheap plastic and does not feel high quality, but $24.99 is understandable why the build quality is poor. The plastic hinges would fall off if you are not careful when adjusting the height of the ear-cups. I must say that these headphones are very flexible and you can move them anywhere you want and you will not break them. Construction can be better, but I love how these headphones are so flexible :D. 5/10

Comfort: There is not much to say about this. The cushions are very comfortable and fit on the ear very nicely. You can wear these for long periods of time without them hurting your ears. The headband adjusts to your head, so they are more comfortable. That's all I really have to say. 7/10

Portability: First of all, these headphones have no case. Secondly, these are the biggest headphones I have EVER seen, even bigger than the Monster Beats Pro. If these headphones had a case, than it would be pretty portable. Koss should really add a case. 4/10

Value For Money: For the money ($24.99), these headphones are pretty good. Even though these are not that good, I have to recommend them because of the great value.