hello there, i own 2 pairs of WS99s, and both were broken out of the box. As for bass, also disappointing. Sounds like the 55s are about as good as the 99s. the first time i listened to them it was like listening to my skull candy 50/50s a foot away from my head. HOWEVER, with 15db of help from an equalizer, and a -12db preamp to prevent distortion, ANDDD a DAC/amp to compensate for the preamp to get the signal as a whole back up to normal listening volume, they ROAR. and i mean ROAR. like the sound the T-Rex makes in jurrasic park if the T-Rex was a 25 foot subwoofer. i'm so happy you're interested in 20hz bass. most people think 40hz is bass, but its that <30hz stuff that i can't get enough of. With the equalizer, at 35hz these things are loud, at 32, theyre still loud, at 30, guess what, still loud, once you reach 28 or so, they are vibrating noticeably on your head, butttt, still loud! below that, your ears actually start having trouble hearing the sound, so it seems to get quieter, but you can tell by the vibration of the cups that its actually still very loud, and at 24 hz, you hit some of the most satisfying, tight controlled, EXTREMELY low bass you've ever heard, and all the way down to 20hz, they are not only audible, but noticeable, but admittedly, there is a noticeable fall off after about 28hz, but like i said, that is your ears' problem, unfortunately, theres no way you'd be able to drive enough power into these headphones to make that <25hz bass loud enough to hear significantly over vocals, but the vibration is just as satisfying, and the bass is certainly still audible below 25hz, even with vocals and other sounds, it's just not overwhelming. While they might not be the loudest, you won't find headphones with BETTER bass. it's very difficult to find headphones with beautiful upper and mid sound, without completely neglecting bass, but with the equalizer, DAC, and amp, these things very well may be the best you will get if <30hz bass if what you want. I suggest using Equalizer APO if you do get them, it equalizes the whole computer not just your music player.