Ok - let's be honest about this. Anyone looking for a decent pair of headphones probably knows the name Sennheiser is associated with quality. The big question was always going to be where the corners would be cut for such a relatively low-priced product.
I was looking for something to use with Skype, but also providing decent enough quality to enjoy music on my PC's media player. The problem is that as a media professional, compromise is not easy.
It's pretty much 'plug and play' and the sound quality is excellent for the price with a tight bass and clarity on the high end. The microphone is adequate for internet conversation, but as you'd probably expect, is not the sort of thing you'd find in a recording studio! For me, the balance is always whether comfort is sacrificed for audio quality or vice versa ... and this is the crux of the issue of value for money.
They are not the most comfortable of things to wear for a prolonged period of time; if you are thinning on top, they are likely to irritate. They are worryingly fragile and I fear the two-strand plastic headband could break easily, but 'you pays your money and takes your choice'! It seems to me to be a reasonable compromise for such excellent sound quality. I should add that unlike many headsets, they also provide an excellent level of volume on the highest setting - loud enough for me, which is saying something.
Headphones are subjective, but I'd say they represent excellent value for money - given the limitations outlined above. For most people these will be an excellent buy.