For custom tips, I'd recommend looking for brands doing acrylic earmolds (instead of sillicone) since it is what Earsonics does and that means you'll get the sound Frank Lopez had in mind. I've heard that sillicone tips can reduce treble response a little - in a way that could be great if the SM3 were bright, but it does not seem so. I personally use long complies on my SM2 because they give the best dynamic and the liveliest sound to me, but they do muffle the highs a lot (the normal, shorter complies less so, but I only have one of those - either the guy who created us with two ears was a mess or I should be called a mess for having lost the other one), so I have to use the Cowon's EQ to a certain extent. Also, the highs get a little drier than normal with foam tips in my opinion. At this price point, frankly, it seems to me that it starts getting completely worthwhile to spend an extra 90 euros into custom molds. By the way, SM3 + earmolds would be 440 euros with tax or 370 without - and according to some who tested both (French forums), they still outperform the EM2-ifi of the same brand, which cost 570 with tax or 480 without. So if you don't plan to upgrade later on to the EM2-pro or EM3-pro, the SM3 + earmolds seem very good value for money.