I think I had the SE110's, in any case I'm reviewing the earbuds with the dynamic, not the balanced armature driver. Bass on these is intense to the point of absurdity. It overpowers EVERYTHING else. I no longer own these, but from what I recall, the mids and highs were unremarkable. They are comfortable, and they are inexpensive. Sound isolation is great, as expected. But I wouldn't recommend them.

The best thing about these earphones is the soundstage. You can clearly tell each instrument apart from the other and feel where they are. Bass is upsetting, it's definitely better than your average iPod earbuds or some cheap $20 ones...but it's nothing particularly special. They're great at blocking out outside sound, I don't even have to play music, if I have 'em on I can't hear people talking to me. The comfort is strange, for the first 30 minutes they actually feel comfortable, I enjoy wearing them, soon after that though...it becomes almost painful...and once you take them off after a few hours, you don't really want to put them back on.

They definitely don't get very good reviews but I'm fairly satisfied with them. When I first plugged them in, I was pretty upset with the bass, but after breaking them in (and it took a couple of weeks) the bass has gotten a lot better. I still don't seem to be getting the ultra low frequencies though. While Listening to the Pink Floyd song Nobody Home the ultra low heart beat sound is barely audible to me. They do respond moderately well to equalizing so there's room to compensate if your set up can do that well.