In a nutshell: Great sound; ear cushions not as good as 250 version but still great value.
I've had the 250 ohm version of these for a while and use them for hours every day for computer, gaming, radio, and other miscellaneous household entertainment. They're light, very snug and comfortable, and completely surround the ear without touching. Sound insulation is excellent, granting a real sense of peace and serenity in an increasingly incomprehensible world. Sound quality is a little boxy, but this is the nature of the closed headphone beast. In short: muchos recommendeos.
So it was without hesitation that I purchased the 32 ohm version of the same model for use with field recording and roaming with my iPod. Less ohm resistance means more volume!
These 32'ers have the same sound, same great insulation. But they're a little less comfortable with the ear cushions being in black faux-leather. PVC, I would imagine. It's ok. Very good in fact. But the lovely fuzzy grey material on the 250 ohm set spoiled my precious princess ears so I was a tiny bit disappointed.
Seems a silly thing to be disappointed about, and it is. But we are irrational animals whose passions are governed by little details that irk. And sadly I, dear Reader, am no exception.
Glad to say that the musical response in the ears is still as clear as their big brother's and they perform their designated tasks with aplomb, nay, palpable enthusiasm. So yes I would recommend these as well if you need this ohm rating. They do "go to eleven" if need be without breaking up.