The Philips SHP 2700 headphones are a good choice for people who want affordable over-ear headphones with decent sound quality. They are comfortable to wear for long periods of time, with soft ear cushions and an adjustable headband that fits securely. The cable is long enough for most purposes and can be detached for easy storage. However, some users have reported that the bass is not very strong, and the headphones may not be suitable for audiophiles or music genres that rely heavily on low frequencies. Overall, the Philips SHP 2700 headphones are a good value for their price, and a solid choice for casual listening or gaming.