I tried this new Koss UR21, just to see how well it would match up to its older UR20 model. These are still fairly comfortable and inexpensive. Unfortunately, these cans had poor sound quality.

The sound is too fake sounding and too distant. The bass seems to extend, but doesn't give any impact to speak of. The mids seemed both recessed and nasaly at the same time. The highs were alright, but occassionally harsh. This headphone noticeably lags the older UR20 model.

These cans are fairly comfortable, though a big issue is that the pads don't go around your ear at all and therefore not giving you a lot of isolation. The cord is only three feet long, which is even a bit short for portable players at times. The cans seem to have average durability.

Overall, only a good buy if price and comfort are your top priorities. The sound is rather distant sounding and don't give enough isolation.