Hello everyone, Are you actually getting better earphones as you move from one tier to the next or are tiers just divided based on price range? Are there Tier 2C headphones that sound better than Tier 2B headphones not taking over all value into consideration? I am in the need of a pair of earphones for a variety of music. I've looked at the Multi-IEM Review thread and my budget allows me to purchase a pair of earphones within the Tier 2B and Tier 2C range. Based on those reviews, I was looking at earphones with a sound rating of 8+ within those tiers. For me sound is more important than accessories, or build material. I know the RE0's are highly rated but I've also been reading up on the Audeo PFE 112/122 (may decide to stick with 112 unless the practicality of owning a mic is worth the extra $30-$40) Then we have the Shure SE215 ($99). The Panasonic RP-HJE900 seem like a great buy as well but I can't find them anywhere for the price bracket they're listed under, nor are the Kliphsch Custom 3 (both are around or over $200 new) I like to have a balanced sound. Not too bass heavy (Like the V-Moda's or Monster Turbines) nor too shrilly on the treble side. Music I listen to: Rock, trance, symphonies, pop....pretty much everything except country (unless it's Shania Twain or Garth Brooks) Equipment: iRiver H140 (Rockbox'd) Sansa Clip+ 4gb Harmon Kardon AVR220 Receiver Headphones/Earphones Currently Owned: Triple Fi.10 (for use at home only) Sennheiser CX380 (for running and lawn mowing, etc etc) Sennheiser HD555 Audio-Technica ATH-M50s Earphones Previously Owned: V-Moda Vibe Duo NuForce NE-6 (These were better than the V-Moda Vibe Duo) Thanks for the response!