Some of cant afford to pay above £40 for earphones without having to come up with a good excuse to the wife. here Goes Sennheiser PX100 - 4 OUT OF 5 - Good quality sound from these earphones. Bass and Treble are fine but they do tend to leak a bit of noise which will irritate whoever is sitting next to you. As a result of this you tend to listen to your player at louder levels which makes it even worse for the mug next to you. I-Pod Earphones - 2 OUT OF 5 - At first it sounds ok, but then they start to hurt after an hour and you do notice that the sound seems stifled with anorexic bass and treble. Sony Futopia E71 - 3.5 OUT OF 5 - Fit very comfortably in the ear. Bass is excellent but not as amazing as I was led to believe. Treble though was lacking and again I had to put it up louder than I would like. Sennheiser MX500 - 4.5 OUT OF 5 - These ones dont fit into the ear canal but they do sound louder than the Sony phones but the bass is a tad less heavier. Very comfortable fit and probably my fav out of the 4. I would love these Shure earphones but I wont pay the same amount for earphones that some people pay for their MP3 players. Any reviews of other earphones around this price level.