While Ultimate Ears is well known for producing high-end earphones, Logitech purchased the brand back in 2008 and has been expanding its presence ever since.

In late August, the company rolled out its first comprehensive line of Logitech UE products. Along with a set of speakers, the UE branding was taken to new territory with the introduction of three sets of headphones. While two of the headphones were the over-the-ear variety, which I dislike, the Logitech UE 4000 is smaller and designed to fit on your ears.

And the $99.99 price is also a bargain.

The Good

Even though sound is very important to me when choosing a pair of headphones, comfort is always my top concern. I have a very large head, and usually like to wear headphones with a hat and eyeglasses. I’ve gone through more than my fair share of headphones that were enormously uncomfortable on my hairless head and ears.

I’m happy to say these headphones are anything but uncomfortable. Along with an adjustable headband, the headphones are lined with very comfortable breathable memory foam. I wore the headphones for up to 4 hours at a time, and I never felt any discomfort. The memory foam also did a nice job cupping my ears while cutting down the amount of perspiration.

The sound is also a winner. While I’ve previously used the Monster Beats Solo HD on-ear headphones, I grew increasingly turned off by the sound. I was originally drawn in by the bass-heavy rendition of my music, but the overall audio clarity is very poor.

On the other hand, the UE 4000 gravitates toward natural, rich sounds. I used the headphones with a wide variety of music and other activities with both my iPhone 5 and new iPad, and was very pleased. On all volume levels, the sound was deep and rich.

I also tried out the headphones on a long airplane flight. Even though the UE 4000 doesn’t feature any noise canceling technology, the airplane’s engine noise was cut down to a bare minimum while watching a movie on my iPad.

The headphones come with a detachable, high-quality cable. Also included is a shareable splitter and microfiber carrying case.

The Bad

The only flaw I could find with the headphones is the microphone. I attempted to make a few calls with my iPhone 5, and callers said my voice sounded pretty muddled and distorted. But the sound through the headphones sounded great. The on-cord controls that allow you to control the volume and change tracks were also a little slim for my taste.

The Verdict

Easily put, the Logitech UE 4000 headphones produce wonderful sound for an excellent price. If you prefer on-ear headphones, this is absolutely the way to go.

Available in all black, white, and purple, you can purchase the headphones directly from Logitech or Apple.