I've read some reviews at CNET and a few other sites that the Sennhauser (sp?) CX300's are excellent. I think I seen them at Futureshop (dare I say). I would take a chance on them, but to invest around $100 in earphones is a little wack IMO. I'm in the market for a pair of earphones myself, and if I do feel like ponying up the dough, without a doubt it looks like I would go that direction.
Linky Here