Sony MDR-EX71SL In-Ear Headphones -- $32.94, Amazon.com
Compare prices at PCPrices.

Several of you emailed me in response to my less than enthusiastic
review of Apple's In-Ear Headphones, suggesting that I
try out the Sony MDR-EX71SL instead. Well, I did. And you were right.
Sony's version of the sub-$40 in-ear earbud is a far superior
alternative to Apple's model, even if it is only available in clash-with-your-iPod black (in
the United States, anyway).
Sony's design is more or less similar to Apple's: Each earbud is
fitted for a snap-on rubber sleeve that pushes into your ear canal and
partially seals the canal from outside noise. The resultant effect is a
combination of enhanced bass response and noise cancellation, both of
which mean you can get better sound quality at lower volumes than with
standard earbuds.
The Sonys aren't as good as more expensive offerings from Future
Sonics and Etymonics (Sony also, of course, makes pricier models), but
they are quite good -- and a lot better than the Apples. First off, the rubber sleeve fits
much better. Where the Apple buds constantly felt like they were
slipping out of my ears, the Sonys are nice and snug. Three sizes are
provided to fit most everyone's ears -- the mediums suited me best.
Second, the speaker drivers themselves are of superior quality in Sonys
earbuds. Mid- and high-range response is somewhat better, but it's in the low
end where the Sonys really outshine Apple's phones. I'll chalk this up to a
combination of better speakers and better design; the better fit of
the Sony phones enhances sound that's already superior.
My only real complaint with the 71SL's is the funky cord design. The phones
come wired to a short 1/8" cable that falls to somewhere around my mid-chest
when I have the earbuds in place. This isn't long enough to reach down to
the lower pockets of my jacket, where I like to keep my iPod while I'm travelling. Sony includes an extension cable, which is nice, but
this adds a full meter to the length of the cord. The idea seems to be that you can use
your iPod's wired remote by inserting it between the primary and extension cables. Personally,
I'd rather have one cable that's in between the two offered lengths. But, hey, what can you do --
sometimes modern life is hard.
The earphones also come with a silver ABS plastic carrying case and a smaller black case that
can either be used to protect the earbuds themselves or to wrap all that extra cable up in. The
MDR-EX71SL earphones are only available in black/silver in the US. However, should your need to
be color-coordinated really overwhelm you, the Japanese-only white version of the earphones can
be had on ebay for roughly $10-15 more. I guess you can't really put a price on style ...
Sony MDR-EX71SL earphones are available for $32.94 (including shipping) from
Amazon, and are also available at other online and brick 'n' mortar retailers.