I don't know a lot about in-ear because those never work for me, but if you're interested in over the head phones - closed sound - then sony MDR-V6's are by far the best for your price range. To the guy that suggested the extra bass line from sony, don't listen to him, unless you're a fan of over-bloated bass. The MDR-V6's still have incredible true sounding bass plus crisp highs and pretty solid mids, they are also the choice of a shit ton of studios and radio stations. For the price, they can't be beat, so that would be my suggestion.