I picked up a pair of the Be's at CanJam SoCal yesterday. They are amazingly good for the money, and like others have already said, they rival IEMs that cost significantly more. The least expensive IEM that I heard at the show that competed with it was the Campfire Audio Lyra II, and it costs $699. IMHO, the Be one of the best IEMs under $500 that you can buy. Here's my super short review of all three Periodic Audio IEMs: Mg: Pretty good for a $99 IEM. Definitely above average. It was pretty much on par with my Echobox Finder X1, which goes for $159. Ti: Just terrible! Bright, harsh. I didn't want to listen to them for more than a few seconds. And I am not alone in this. Pretty much everyone else who heard them thought the same thing. Be: Now this is more like it! I instantly fell in love with these! They have a wonderfully balanced FR, a surprisingly large soundstage, and are one of the least harsh sounding IEMs I have heard. It's pretty crazy that the only thing that accounts for the HUGE differences in SQ between them is only driver's diaphragm material. Everything else is exactly the same. I honestly wouldn't have believed it if I hadn't heard it for myself. Great job on the Be's, Dan!