My Sony MDR-NC60 headphones (I got them on sale, so they were less than $150).   My first time listening to them was better than my first time having sex.   That is all.   edit: just realized that you're asking for IEMs, so... I'm just going to take a second to write up something...

I'm a poor university student, but I love music. I have a 300 GB music collection (mainly made of V0 MP3s), and I've listened to every song in said collection at least once. I listen to music every second of the day that I can. Unfortunately the only headphones I have are a pair that came with...