For just 30 Euros, the Mackie MC-100 are entry-level headphones with which you can do very little wrong. The neat workmanship and the very comfortable fit on the head make you forget their low price. But this is not quite the case with the sound: It is basically good and not to be criticised for hobby applications, but the weighting towards a very strong bass, rather unobtrusive mid-range and weaker treble, is not ideal for critical applications such as sound work in the studio or post-production or for hi-fi enjoyment. However, as cheap playback headphones (perhaps when large groups have to be supplied), in the multimedia or hobby area, they are completely acceptable. For parents who want to give their kids a low-cost pair of headphones with a built-in “wow” factor in the bass range but a safety margin in terms of the volume of the mid and high frequencies, I would even strongly recommend the MC-100.