Apple In-Ear headphones
If you own a new iPod, the Apple In-Ear headphones are a great value. Owners of iPhones and older iPods will have to decide whether the mic and remote compatibility issues are worth overlooking for the substantial boost in sound quality.
http://reviews.cnet.com/Apple_In_Ear_headphones/4505-7877_7-33255274.html?subj=fdba&part=rss&tag=MR_Portable+Audio+Devices