Very good headset for the price 1

Listening to the sound quality is rather neutral, with no particular dominance.
Of course the listening power is limited by the fact that it is not amplified (so is the power of the line-out that should animate the cones) and the sound lacks a bit of wealth. From a sound point of view it is therefore an ideal helmet for games, especially MMO's: you hear everything, and it's still nice / bit tiring on long sessions.
But this helmet lacks character and spatial in terms of listening to music. This is not correctable with an equalizer.

Rest we are in a range of fares or I do not see better in circum-aural!

Note that this helmet relatively isolated from the outside world, so we can hear what is happening around without removing the headphones.

The finish is good, surfaces Felt offer a different comfort leatherette on the portion in contact with the head / ear, the feeling is different for each person, but I prefer to hold even if it may be warmer. (I would change the view may be this summer!)
The cable is solid, but a bit too thick / rigid length level is not exceptional: enough to get behind the table but only just, in front or if your ride is at the top: no worries.