The SE110s are a decent pair of headphones and, for the price, they're definitely worth considering and trying out if you're thinking of straying into the higher-end in-ear headphone market. The difference is definitely noticeable if you compare them to the type of headphones that most people will insist on using simply because they came packaged with their iPod. However, the SE110s aren't without problems and the feeling that the bass has been boosted artificially can taint some of the satisfaction you might derive from the earphones, especially when you could just as easily upgrade to a more expensive model. The SE210s, for example, don't have the same issues with bass and are overall a much better pair of earphones - all for just 15 GBP more than the SE110s. Still, in terms of value and overall performance, the SE110s serve their purpose well and make a good entry level earphone even if there are better performers just a little further up the food chain. If you're looking to improve your listening experience and don't want to flash too much cash then the SE110s would be a good choice.
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