Truly indeed they are really nice can!!! I owned them for a month. Driver is very interesting also could be modded

Gotta be careful. There are two MA100s floating around -- one of them is closed. http://ecx.images-amazon.com/images/I/613qN%2Bdf9XL._SL1500_.jpg

I own the MA300s, which I'm pretty sure are almost identical -- they're not bad. Very reasonable for the price. I consider the greatest weakness to be the inarticulation in the bass frequencies and these things being a complete pain to open for modding. They have this weird mechanic where the driver moves out of the way of your ear as your ear presses against it.

One of the better tonal balances I've heard from a budget headphone, although the treble is a bit fatiguing. Very comfortable if you fill out the pads a little bit (else, your ears against the driver can be pretty uncomfortable). Low clamping force. The unpadded headband sucks, but it's comfortable if you put padding on it (I use a Beyerdynamic headband). I consider these to be one of the most comfortable headphones I've owned if you add headband padding and fill out the pads -- only comfort complaint is that the pads get a bit warm with this configuration.

I did what mods I could without getting behind the driver because I had no suitable screwdriver for opening it up (the screws are very small, deep in the headphone cups, down very thin circular areas which make all of my screwdrivers too big). Luckily, the cups are so deep and with the moving driver feature that there was a lot of space real estate to work with on the inside. Acoustically damped the inside of the cups slightly cleaned up the sound. Applying a "fuzzor" sort of mod to the grills made a subtle improvement. Electrical taping the pads onto the headphone seemed to boost the lower treble and improve the tonal balance, but reduce soundstage. I tried a couple materials as acoustic filters under the comfy pad covering the driver, but I couldn't find anything to reduce the annoying part of the treble without killing the rest of the treble.

If you can get them at $10, I will admit that there probably is no greater value for a full-sized headphone. I prefer its sound to a lot of the $20 value headphones. I think it falls behind in the $30-40 bracket, but the comfort makes up for it for me. I think my Tascams can overall run circles around my MA300, but the MA300s are so much more comfortable.

Can't really complain at this price, but I wish the ear cups swiveled at the gimbals.

I own the MA300s, which I'm pretty sure are almost identical -- they're not bad.

The ma300 measures differently. They are a lower end version of the ma500 while the ma100 is more like the ma900 in its curve. The goldenears site has the measurements for all 4 cans. The ma100 isn't bright at all.