These things are GREAT!!!

 Just got them yesterday to listen to Music and Rush Limbaugh on my Phillips MP3 player. The music sounds great, and they're extremely comfortable! Rush sounds good on anything!

  One reviewer complained about losing reception at a distance. Unless he was referring to the play/pause & volume controls on the headset the reception would depend on the transmitter on the player, or phone. I couldn't check the transmitting distance on the headset very well because the transmitting distance on the MP3 player was at least 70' indoors with no obstacles (maybe more in a bigger house)  and only about 20' outdoors in the open. (no walls to reflect the signal I guess,) but the headset transmitter (volume control etc.) worked fine wherever I could get a signal from the MP3 player.

 I love the volume & track skipping (skip to next or previous song) controls!! Volume = you grab the left earphone and turn it forward or backward. Track skip = grab right earhone and turn it forward or backward. You would never know that the controls were there if you didn't read the instructions (or my humble review.)

  How in the world can they manufacture these things and sell them for only $38.24?  Amazon.com