<font color='#000000'>I might be a little late in responding to this, but here's my recommendation.
I bought a pair of Sony MDR-EX70 to replace the free eabuds that come with their CD walkmans as well as an ealier pair of crappy Jensen headphones I had bought. I'm happy with the sound of these ear-canal-style earbuds. You can only expect so much out of the things, but they do are pretty decent job of passively blocking out unwanted noise (they don't actually detect outside noise and cancel it out electrically, like more expensive headphones do. When they're properly placed in your ear, you don't have to worry about lack of bass (unless of course you like boomy bass, then you can turn on the bassboost mode of you player). Because of the 9mm drivers, higher frequencies clarity and extention isn't quite phenominal, but the frequency response as a whole sounds much better than cheaper headphones I've heard. They seem to relay detail fairly well and are fairly revealing given their nature. It stills seems like you'd have to spend quite a bit more to get better performance (ie Etymotic earbuds, or Seinnheizer-level "monitor" headphones).
I'd say overall their a good sounding headphone, but I haven't heard these more expensive headphone for comparison. These were $75 Canadian or about $55 US when I bought them.</font>