This is the 4th pair of headphones i've bought from this site, having previously had some JVC's and 2 pairs of Koss' including the Koss Sparkplug in-ears. I can see why these are more expensive compared to the rest of my collection. The build is just so superior, these feel solid. And something I realy like about the build is that the cable is replacable, unlike some headphones which are hard wired into the cable, which means if the cable chaffs and breaks, you lost a good pair of headphones. Not with these headphones, just buy a new cable and plug it in. The sound is interesting, i say interesting because i can't figure out how they do it. With my other headphones i have to have the volume up say 25% to hear it decently, but with these i have it on the absolute lowest volume setting and it still sounds loud. The markings of left and right on the phones are tiny, so tiny it's physically hard to read with the naked eye. But this is not a problem as after trying them in once you figure out which is right or left just by the design, nice curve to the phones. The sound is very crisp, manages to push a lot of info through, and the bass... oh the bass... yeah the bass is good. Imagine standing in the middle of a concert... yeah you get the picture, can't fault the bass. An extra point goes to Ultimate for the accesories, mainly the different types of ear plugs, ranging from small silicone to large foam such as used by the Koss Sparkplug. Great isolation, initially hard to get used to fitting, but once you got the hang of it they isolate realy well.
 

these headphones offer amazing sound ,clarity, and comfort but it loses a star ive bought latest nano and the jack doesnt fit well in the port so the sound suffers. works well with 3g ipod though. also left and right letters are tiny and hard to make out on clear phones
 

Going from apple ear bud to these is a huge differance. With the iems in my ear I can hardly hear the outside world, that's before i cut on the music. Once I press play on my nano I can't hear a thing, that's at 20 percent volume. So I'd recommend these right away.