Hi I know that they two different beats altogether. I will explain why I ask for how they compare.
I just got the X10i for a very cheap price, 100€ that around $140. With such a great deal it isn't difficult being happy with them and I am. But you know how these things go. I am already thinking of upgrading them and I have the chance to buy the Earsonics SM3 in the US which means no VAT and no euro price and have a friend bring them to me to Spain.
Have you had the chance to listen to both IEM? and if yes, how would you compare them? The reltail for the same price, wich doesn't mean much I know, but would you consider the SM3 v1 an improvement over the X10i??
My rig is Iriver H120 connected to a Headstage Arrow through a Neutrik- Silver Van Den Hul DIY cable. My headphones are the Sennheiser HD600, AIAIAI TMA-1, Senn IE8 and Klipsch X10i. I listen to all kinds of music: Jazz, Flamenco, Hip Hop, Rock, Classical, Vocal... if it's good I'll give it a try.
Thx and sorry for my English.