[Indyan]

I only use in-ear earphones, and my go-to earphone shootout lists are these:

http://www.inearmatters.net/2009/01/list_01.html

http://www.head-fi.org/t/478568/multi-iem-review-314-iems-co...

I agree with the conclusions in general, but it always makes sense to judge headphones by model than brand. My fav earphone is Sony MH1C. It used to be available in eBay for $30 and was the best you could buy the sub $100 category.