This German Maestro GMP-160 is, in terms of materials and construction, by far the cheapest headphone I've ever owned. Nonetheless, with some treble reduction**, the sound is surprisingly good. Even the Tutt-Keltner drum improvisation is sharp and detailed. The question I have is whether the paper earpads and earcup-stuffers will last more than a couple of months.

**It's not only bright, but maintains that brightness to 10 khz and above, whereas most low-budget headphones roll off quickly in the upper treble.