Just a little background - I'm a bit of an IEM fiend - I've owned or heard the vast majority of them. IMO, the etymotics are class leaders at the $100 point. If you are willing to spend more, the JH Audio JH13 or the Sensaphonicx 2X-S are incredibly good. I bought the 2x-S before the JH13's were available. If I were to do it again today, the JH13 would be my top choice.