Pros: forward mids, non-sibilant but present highs, outstanding detail, easy to drive, more than adequate bass.non mic cable.
Cons: Expensive new, y-split is too tight.Somewhat square edges on the body may not be comfortable for some people. Feel a bit flimsy.Cable not replaceable
Outstanding detail, somewhat warm sound mids-wise with extended highs (not sibilant, I guess some might find them slightly recessed compared to top end sony ex700 or stax, but I can live with it. Or you can take the filters out and see whether you like them that way - the highs should become more prominent then). Good soundstage that does not sound artificial. (some people still find it weird, re: forward projection - see the other reviews)
These seemed to go well with any music I had - folk, classical - solo, voice, soloist+orchestra, many types of metal, hip-hop.
I had a chance to compare with top two westones, Se530, sony mdr7/500, and overall preferred SM3 to all of them.
For only around $500 incl my cowon d2, these can do match much of what my 1k+ Stax system or 3k+ balanced Beyer T1 systems do.
You may need to get a another set of tips, and be sure to fit them well (trim to size), otherwise isolation and comfort may suffer (not that 3 driver IEMs are that comfortable). I didn't like any of the bundled tips, but Sensorcom Double-flange alpine silicon eartips were great, after I trimmed them to fit.
edit:only 6 months after purchase, my pair failed because of the bad y-split design that lead to the wire going into the y-split being constantly tugged. So it's not only uncomfortable but poor design. Earsonics refused to honor warranty.