Bill: They're really not bad once you get used to them... the SR60's now have more comfortable earpads, as the old ones were really harsh. With the new pads you can wear them for hours. As for sound quality, I've gotta say these are the best sounding headphones I've ever heard, save for the PortaPro's. Excellent highs and mids, and good bass response as well. I've already sold two pair to friends that listened to mine... 
Dave
Dave
