Maybe it's just my ears but I'm on a second pair of SE110s (I bought from retail store) and I'm just not impressed with them. They lack mid-range clarity, listen to classical with them and you'd know what I mean - strings sound like they're submerged in dishwater. For pure pop and rock they're OK, but nothing special.
I'm not the only one, iLounge - a premier iPod news and review site - were also not too impressed with them.
I won't dismiss them outright - approach with caution and listen to them first before purchasing.