I *was* looking into IEM's, but after experiencing ear fatigue I don't feel too comfortable with them anymore. I'm just looking for a decent pair of over-ears (or cans, whatever you want to call them) for under $60 that have a sound quality similar to the IEM's I was going to buy, the ECCI PR401's: something with an overall balanced sound signature but with a good, tight low-end (I listen to tons of really bassy music) without it drowning out the mids/highs or making them sound muddy; NOTHING sounds worse to me than muddy highs/mids. Also, portability is a big factor with whatever headphones I buy, as I use my iPod almost everywhere I go. I prefer to buy within my country (USA) to avoid return hassles from shipping internationally. Help is much appreciated!