Most importantly, the BackBeat 326 earphones sound very good, particularly for the money. They have a lot of bass and offer good detail and clarity (according to the specifications, they have a frequency response of 10Hz-20KHz, which is solid). The bass isn't as tight as what you'd get from more expensive Shure or Etymotic earphones, but you can't expect everything for $40.
Songs like the Kings of Leon's "Sex on Fire" and "Be Somebody" from the band's "Only by Night" album didn't come across with quite the same clarity as they would out of a pair of $150 Shure SE210s, but there was plenty of oomph to the tracks and the Altec Lansing earphones easily best the $99 Bose's TriPort In-ear headphones--both in terms of sound and fit.
In the final analysis, the BackBeat 326 earphones play in a nice spot between more expensive options like Apple's $75 In-Ear headphones and the stylish Philips SHE-9850 'buds and sub-$25 earbuds that don't deliver as much bass. At $40, the Titanium 326s are a solid value and good choice for those looking for a nice upgrade over the earbuds that ship with Apple's iPods and most other MP3 players. We have no problem recommending them.
