Panasonic RP-HT21 Lightweight Headphones with XBS port for increased bass response
Take your music on the run with Panasonic’s lightweight, low-cost RP-HT21 over-ear headphones. Their large, 30 mm diaphragms offer full-bodied sound free of the harshness and discomfort that usually accompany earbud-style earphones. The headphones’ open-air design minimizes adverse resonances, and Panasonic’s XBS acoustic ports naturally emphasize bass frequencies for rich sound from nearly any source. What’s in the Box Headphones, data sheet.
Panasonic RP-HT21 Lightweight Headphones with XBS Extra Bass System
… >>> Special Offers and Product Promotions

If you want value for your money, if you lose your headphones too often, if you wear out the cord, or plug on your headphones, these are the ones to get. I have a couple of MP3 players I use at work daily and with them I wear my headphones constantly. I either lose or wear them out whether they are more expensive or cheaper. I was absolutely startled at the bass that came our of these phones. It is deep, rich and accurate. Overall sound is better than a pair I once had that cost me about 10 times as much. Knowing that I would either wear them out or lose them I bought 4 pairs this time. I will definitely buy more when the need arises. An excellent deal, I highly recommend these phones.
These are the best portable headphones in this price range. Good bass and smooth, natural sound. In fact they would probably still be the best bang for the buck at three times the price. If you can afford more, consider the Sennheiser PX100 for about 40-50 dollars. But if you’re on a budget or don’t want to worry about losing or breaking a more expensive pair of headphones, these are definitely the ones to get.
For such a cheap little thing, bass sounds good. It seems to me that the overall volume is not so strong, but maybe its with all headphones. For the price its a good buy.