A lot of reviews stating that bass was too low on these put me off initially, but I decided that I was willing to risk it for the other reviews that said they were great.
I have regular sized ears, and these headphones nearly completely cover them, keeping out basically all external sound - so you're really in a world of your own - makes you feel even closer to the music.
The only negative point I have is that the headphones can become quite hot and after a while this can be a bit uncomfortable.
I use the headphones for music production as well as just general listening.
I am very pleased - and bass is not too high or too low - just perfect! And straight out of the box it was excellent, maybe some reviewers should check the devices they are playing the headphones off, or their settings, before blaming the headphones straight away.
I could hear the bass in rock music so clearly, exactly how it was intended in the initial recordings - for example, I was listening to nirvana and the libertines first off and you felt like you were at the recording session - for the first time I could hear the bass perfectly and the drums - WOW - every intricate detail is there - its no longer just a thud, its a type of thud, at a certain frequency, with a certain drum-kit, I can hear the difference now! Everything is so clear - nothing was tampered with electronically - this is how it is supposed to sound people!
I would say the same for dance music too, everything is so clear, and you can hear things you didn't before, little intricacies, so good!
For years I've been listening to music on run of the mill headphones - there is no comparison - with these headphones you're transported to the gig, to the recording session - YOU ARE NO LONGER JUST LISTENING, YOU ARE THERE - the producer wanted you to hear it this way - and now you get it!
Thank you Panasonic!