"Headphones are one of the most important parts of any music listening experience – together with the audio player itself and the quality of the encoded music – but most digital audio players come with extremely cheap headphones. Perhaps it's because the manufacturers know the first thing many people do is discard included headphones, and thus they don't want to invest any significant money in the bundled headphones. Or, perhaps it's because quality headphones cost money (which would raise the cost of the overall product), and a good portion of the public doesn't know how good music can really sound with great headphones. Regardless of the reason why bundled headphones are usually of poor quality, if you're still using the standard headphones that came with your Windows Mobile Pocket PC or Smartphone, your music isn't sounding as good as it should."
Our own Jason Dunn has put together a great review of the Ultimate Ears super.fi headphones over at The Two Inch View. As an audio junkie, I strongly believe that a good set of in-ears or cans is important for enhancing the music listening experience. These Ultimate Ears products seem to do just that.