Note: the star ratings are not absolute, but instead relative to its street price at this time (~$55)   The pl50 represent a good value in budget IEMs, provided you like its particular sound signature and quirks.   The pl50s have a tiny form factor. They are easy to insert and remove, and are more than flat enough to lie down in. Needless to say, they are among the most comfortable IEMs available on the market.  Build quality is also fairly good. The strain reliefs are well made, and they actually included one on the Y-split. They are durable...