Details: Single balanced armature flagship universal IEMs from Final Audio Design Price: Heaven VII EU 550; Heaven VIII EU 600 Specs: Driver: Single BA | Imp: 24Ω | Sens: 106 dB | Freq: not stated | Cable: 1.2m straight plug Preferred tips: As supplied Wear Style: Straight down Disclosure: I purchased the Heaven VIIIs with my own money and have no affiliation with Final Audio Design   Strengths (Heaven VIII)   - Generally excellent mids and highs - Highs have excellent decay (cymbals) - Lovely timbre - Good detail - Impressive soundstage...

I bought these because they were cheap. Yes, $60 is cheap in Korea for entry-level audiophile cans, due to horrendous import taxes. I chose the PX-100s after a good hour of A-B comparisons in-store with their rivals, principally models from Koss and Sony.   More than two years later, other headphones/IEMs have come and gone, but I've kept the PX-100s because they are just so damn handy, and they really do sound good for what they are. It's nice being able to fold them up into their small carry-case and toss them in a shoulder bag where they are...