We loved SoundMagic's E10s, and we're feeling the same way about the P30s: our toes went into tap-spasms from the get-go with them.

Exciting and balanced, they deliver an easy-going yet dynamic sound. They aren't perfect, especially in the treble, but they'll do a great number on your low-res tracks. And while there's no built-in mic, you don't want calls interrupting your music anyway. Absolutely cracking headphones, and a bargain at this price.

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Stuff says... 

SoundMagic P30 review

These affordable headphones deliver excitement and subtlety in equal measure
Good Stuff 
Punchy but fluid sound
Make the most of low-res tracks
Bad Stuff 
Treble can sound a little hard
No phone-friendly mic or controls