Between three and four stars. These were purchased to replace a pair of ATH-M40X which broke. I was looking for a nice solid closed back design that offered good noise block out. These are not them, but do sound very nice.
The Good: these are a nice set of headphones, comfortable to wear, and in a quiet location are OK. They are good at giving a degree of warmth to acoustic Guitar, Cello and String instruments, as well as vocals. The soundstage is good, but not as wide as open back headphones. The accuracy is good as well, although they tend to be a little accentuated on the bass. I especially enjoy using them to listen to orchestral, dub and Reggae. Compared to the ATH M40x that these replaced, they are not as accurate. The M40x is more of a studio monitor, and adds less coloration to the sound.
The bad (and reason for the 3 star rating): As initially stated, I was looking for a replacement for my ATH-M40x headphones, a closed back design that really does block a lot of the outside noise. The Purple Heart E-MU headphones do not block as much of the outside sound. For closed back headphones these are really terrible at blocking outside sounds, ad feel more like a semi-closed back design. If this were the only issue, then I could increase the volume and compensate.
What really stands out is that certain loud external frequencies appear to resonate within the headphones itself. I noticed this while commuting on the DC Metro, certain external train squeals/sounds became outright painful and louder than if I wasn't wearing the phones.
Given the inability to really block out outside sound, I have relegated these to my man cave, permanently attached to my Yamaha receiver, either using them for video games, movies when I don't want to disturb anyone else in the room, or listening to CDs and vinyl while reading or working at the desk.
Save your money, and go for the thinksound On2s if you want a nice looking wood backed headphone in the under 120 price range.