These $40 flat-head earbuds reminded me of the '90s in the best possible way

(Image credit: Apoorva Bhardwaj / Android Central) I have fond memories of using flat-head earbuds as a kid in the '90s; I was just getting started with music discovery, and I was basically glued to my Walkman. I still use earbuds today, whether it's Bluetooth products like the FoKus Amadeus, Bose QuietComfort Ultra Gen 2, Status Pro X, or IEMs such as the Fiio FX15, Thieaudio Monarch MKIV, and Elysian Acoustic Labs Pilgrim.So when Sivga said it's coming out with flat-head buds, I was obviously interested. The M260 have a bland naming convention (in a sense, that fits its retro positioning), but that's thankfully the only negative thing I have to say about these buds. They cost $39 on Amazon and come with a standard 3.5mm connector, and you can also get a USB-C version (like I did) when you buy at Sivga's website (these are $40 as well). Image 1 of 4 (Image credit: Apoorva Bhardwaj / Android Central) Let's start with the design. The M260 may be aimed at the budget category, but they're made out of machined aluminum, and the build quality is exquisite. The silver finish looks great in its own right, and the gold accents add a bit of flair.There are a decent number of these earbuds around now, but they're mostly made out of plastic, and the attention to detail that Sivga lavished on the M260 makes the earbuds stand out quite a bit. This isn't anything new; I tested Sivga's Luan headset two years ago, and it has a delightful design and a high degree of comfort. It's so good that my wife immediately stole it to use with her gaming machine. (Image credit: Apoorva Bhardwaj / Android Central)Anyway, the flat-head design of the M260 means they're extremely comfortable to wear, and if you've used IEMs in the past and didn't quite get a good fit, you should consider giving these a go. Unlike regular earbuds where the sound tube nuzzles into your ear canal — causing fatigue with long-term use — these buds sit around the outer ear, and they don't exert any pressure. You don't get a tight seal, so there isn't the same level of noise isolation as Bluetooth earbuds, but that isn't a big problem. (Image credit: Apoorva Bhardwaj / Android Central)Most of the time, I didn't even realize I was wearing the buds, and they're designed for all-day use. The bundled ear tips provide good cushioning, and honestly, these may just be among the most comfortable earbuds I used in a long time. Also, they're just fun to use; I couldn't keep a smile off my face the entire time I used these. (Image credit: Apoorva Bhardwaj / Android Central)Sivga went with a standard MMCX connector to plug the buds to the cable, and that means you can easily switch out cables should you need to do so. The bundled cable is of a decent quality, and it has a nylon sheath and a braided design that gives it better durability. Oh, and the cable gets inline controls, so you can easily adjust volume and pause/play music. It has a built-in mic as well, allowing you to take calls.Get the latest news from Android Central, your trusted companion in the world of Android Image 1 of 2 (Image credit: Apoorva Bhardwaj / Android Central) The USB-C model has a built-in DAC, and it is quite decent. I used the M260 with my Pixel 11 Pro XL, iPhone 17 Pro, iPhone 18 Pro Max, and Find X9 Ultra, and they did a great job with a diverse range of music. Sivga went with a custom 14.2mm dynamic driver, and it has a tight bass with a good rumble, clean mids, and smooth treble.The mid-range is where these earbuds shine, with vocals coming through cleanly and with plenty of definition. They're a great choice if you want to listen to music or stream movies and TV shows. (Image credit: Apoorva Bhardwaj / Android Central)Because they use USB-C, you can use the buds with just about any phone, tablet, and gaming console without having to get a dongle. That kind of convenience is a big deal in and of itself, and it's good to see Sivga provide a USB-C version. (Image credit: Apoorva Bhardwaj / Android Central)Honestly, if you want earbuds you can plug in, you can't go wrong with the M260. They have a delightfully-retro design with unmatched comfort, great sound, and build quality that's guaranteed to last. Coming in at $40, they're a great value as well. Harish Jonnalagadda is Android Central's Senior Editor overseeing mobile coverage. In his current role, he leads the site's coverage of Chinese phone brands, networking products, and AV gear. He has been testing phones for over a decade, and has extensive experience in mobile hardware and the global semiconductor industry. Contact him on Twitter at @chunkynerd.