The soundmagic PL50 is one of the best bang for buck deals, and my first choice. If you want extra bass, the shure se115 is being sold by amazon (blue) for about 65 dollars. IMO the se115 is better than the S4, the reo (again imo)....needs amped to sound it's best. The S4 has problems, as well as the se115, but the shure is still the cleaner of the two. PL50 is going to be tough to beat, again, it's not a basshead phone. But very clean sounding. The SE115 takes (like the S4) a god bit of burn in to sound it's best, the S4 never get rid of the midbass congestion during busy passages. I believe MP4 nation is selling the PL50 for just over 50 bucks.