The thing to remember about the Sony XBA-1iP in-ear headphones is that they are half the price of either of the reference models. Their comfort level was good though I never forgot I was wearing them. The bass response was more than adequate and the midrange, while not as rich as the reference models, was still very good. Sitting at my desk, I'd prefer one of my other headphones. But outside, or when I might be expecting a call, the Sony XBA-1iP in-ear headphones are a fine choice. At $100 MSRP (likely less in the store), they are almost an impulse buy. At this price, they are a very nice second pair at a reasonable price. Recommended! Discuss "Sony XBA-1iP In-Ear Headphone Review" here. Read the article.