I'm a frugal audiophile. I put a lot of time into researching the best value per dollar audio experience I can get. At $60, I would call these a decent value. At $40 or below, don't hesitate to purchase if you like to actually HEAR your music.
I bought these used, so there was no burn in required.
Most of my headphones prior to this have been IEMs, with the exception of a pair of Creative Aurvana Live Headphones. The creative 'phones are a less expensive re-branding of DENON's AH-D1001, THEMSELVES known for already being a great deal.
These headphones are also a less expensive re-branding, this time of Fischer Audio's FA-004. Look up reviews for that headphone if you want an audiophile's description of the sound. I'll simply be giving my humble opinion:
Money completed aside, this pair of headphones is every bit as good as my Creatives. Although the Creatives give a deeper bass punch and overall is fairly "U" shaped, this pair is more even. The highs are also much more sparkly (ALMOST sibilant) and defined to my ears. The Incipio has plenty of bass, but it's controlled, and not the least bit boomy or muddy.
The true benefit of the Incipio comes in the really exceptional soundstage. These headphones are incredibly open. Particularly with drums, you can really get a feel for where the mic's where positioned in the room. Instrument separation is also the best I've ever heard. These phones make it very easy to pick out a baseline, even in heavier and distorted sections.
My only complaint is that I wish the cups were a LITTLE bigger, just a few millimeters. These go on very comfortable, but end up pushing my ear lobe against my head. The clamping force isn't hard, but it can make your outer ear hurt after an hour+ of listening. I NEVER had this problem with my Creatives.
The metal mechanism keeping the cups on is solid, but the plush padding on the headband does not inspire confidence. On the plus side, the wire that goes through the headband is woven rather than rubber, which I like. The cabling is fairly thick and the strain relief looks good. Unless you REALLY force it, or are rough with your headphone jacks, I don't imagine these breaking too easily.
Other main benefit of these over the Creative? They look damn good. Small profile, and the ear cups don't stick out so much that they make you look like Dumbo.
Overall, these come highly recommended. Accurate response, good looks, impulse-buy price. Get 'em while they're hot.