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One thing to keep in mind when considering these headphones is that they have open backs. This means there isn't any plastic shield to prevent outside noises from making it to your ears, or to keep your music to yourself. These are best used in a quiet environment, where the open backs can provide an airy sound quality, instead of letting external ambiance ruin your listening session.
In terms of audio quality, the SR60s aren't the best. We found it tends to emphasize frequencies the way it should, although mid-highs might sound a bit quieter than middle frequencies or high frequencies. They have some issues with distortion, mainly on the lower end and, again, with the mid-highs. In terms of tracking (both cups playing at the same volume), the left cup is louder than the right for the lower half of the frequency spectrum, then starts to get erratic (quickly shifting emphasis between the cups) toward the higher-end. Also, as previously mentioned, these headphones won't isolate you from external sounds well, and won't isolate the outside world from your music.
The SR60s biggest saving grace, however, is their price. At $69, these headphones are almost entry-level priced, but provide much better audio quality than entry-level headphones. In terms of what you're getting for your money, the SR60s are a very good buy.
