The Sony MH1C aren't bad for $30 and you certainly can do a lot worse spending a lot more. I find the highs present with good detail, but somewhat rolled off to my ears. The bass is tight, but I find it somewhat elevated, though not annoyingly so. Very listenable for my tastes, but I'm not yet as impressed as some have been. I may need to try some foam tips to see if that improves their sound and fit for me. No question, a great value at their price.
If you are looking for accuracy and detail, and don't need "chest-thumping bass" then I'd definitely consider the Etymotic HF5 -- especially as right now on Amazon in Cobalt (color) for $100. You aren't going to be able to hear much around you compared to many other IEMs out there, so that may be a problem when you're walking around. On the other hand, the detail far exceeds what I've heard from other $100-200 range IEMs. You may not want to hear that much detail; they are unforgiving of poor quality sources and recordings.