Summary: The PL50 headphones have one outstanding feature that I value above all others. They are small and the back of the body of the driver unit is flat. If you enjoy going to sleep listening to music or podcasts, and you lie on your side, these headphones don't put pressure on your ear causing discomfort. They are robust too so will put up with being pulled around when you do finally fall asleep.
Summary: Not cheap as earphones go, but cheap as high end earphones go. I use these every day on the train. They block out all the noise, meaning I can listen to music / movies at a low volume. Really crisp sound. Not too much bass. Lost my first pair (which went through the washing machine and still worked) and re-bought. Keep your ears really clean though. Seriously. They go right into your ear (like ear plugs).
Summary: I have been using my PL50's for 4 years, replaced the comply in ear foams regularly, but absolutely nothing has gone wrong with the IEM's, they are my primary monitors and have been used for well over 150 gigs. Those complaining of a lack of bass; these are made for in ear monitoring and as such are meant to deliver crisp detailed sound with a flat EQ, which mine have done successfully for years.
Summary: Intro: I'm an average enthusiast/audiophile(or so I think), with a keen interest on detail and quality... My current stable includes the Ultimate Ears 700 (dual BA drivers), Ultimate Ears SuperFi-5 (Single BA driver) and the SoundMagic PL-50 (Single BA driver).... so here are my 2 cents :) SoundMagic: A Chinese OEM that recently got into the the IEM business using their own label.
Summary: With these you discover there is more going on in your music than you thought. They are the clearest phones I've used and response throughout is excellent - if you have them fitted correctly. Value for money at £50.