Audeo PFE 122 Perfect Fit (Black)

Pros: Outstanding, clean, clear sound.
Excellent comfort and isolation.
Great value prop for sound quality v. cost.
Excellent customer service and warranty.
Filters make them two phones for the price of one.
Mids and highs are crystal clear, very accurate.

Cons: Cable has had some shorting issues among owners.
Needs an amp to hit maximum potential (volume issues with some players).
Bass could be more forward (but not too bad on balance).

Summary: I have had the Audeo PFEs since January, and compared to my "top-tier" phones (Westone 3 and Sennheiser IE8, which both have MSRPs of $400 or more), these phones can hold their own - with one main caveat. I believe they really don't reach their potential without a good, warm headphone amp. In my case, I use the iBasso T4, which is about $130 new. But even a cheap FiiO E4 is enough to bump up the bass. I have volume issues with a few of my players (mainly the Sony A818 and the Sansa Clip), so using an amp also gives you plenty of volume.

I am not saying you MUST have an amp to enjoy the PFEs. But I am saying that with an amp, the PFEs go to an even higher level of SQ. Just my view. Others may not agree.

Design-wise, the PFEs do feel very comfortable with their over the ear design. The included sleeves work for me (I use medium silicone), but if you like the foamies (one pair is included), it will cost you because you have to buy them. Phonak sells 3 pair for $13, and a pair might last you a month or so. Better if the silcones work since they are more durable and should not need replacing.

In terms of sound signature, the PFEs are among the cleanest, clearest in-ear phones you will ever hear. They are superb with genres like acoustic guitar, jazz, vocals, etc. Not bad with rock or other more bass-oriented genres, but bassheads may find them lacking for rap or hip-hop. However, hook them up to an amp with a good bass boots switch, use the black filters (the more bassy of the two filters, as the gray filters emphasize the mids and highs more), and the bass can sound amazing as well.

As you can tell, I like these phones. At $125 (for the non-iPhone version and with the current discount code (as of 3/9, YTECH10 gave you a 10% discount), they are tough to beat. Plus, Phonak gives you a 14-day money back guarnatee, so what's to lose trying them out?