I defy anyone to find a better guitar at the price.
I travel between the UK and my parents home in Ireland every couple of months and the cost and worry of bringing a guitar with me every time meant that I missed out on playing whenever I was there. I decided therefore to buy something cheap and cheerful, have it delivered to my Irish address and thereby have a beater to keep me occupied whilst there.
I'll be honest, at the price I wasn't expecting very much and was ready to do a lot of setup work when it arrived. I was very pleasantly surprised however to discover that other than change the strings and oil the fretboard there was nothing else to do! It sounds great and holds tune really well and whilst there are a couple of detail areas where it's obviously a budget guitar (decals for inlays, etc) the performance is far beyond the cost. It also looks really good, with the dark wood and unfinished top. It's so good in fact that I was happy to bring it to a session at the local trad pub where the other players overestimated its cost by 2 or 3 times..
All in all, it's a triumph. It won't replace my favourite Takamine, but won't hesitate in buying another Harley Benton should the need arise.