We've reviewed several of Panasonic's affordable headphones and have come away duly impressed with their solid performance for the money.
The company's RP-HJE355 series of in-ear headphones may not be as dirt cheap as the ErgoFit RP-HJE120s, which cost around $7. But you can get this swankier model for around $14-18, depending on the color (it comes in a few different color options), which is still a relative bargain. Why different colors cost different prices, I don't know, but it's probably because some colors are more popular than others.
The quick take on these guys is that they're comfortable earphones that offer excellent sound for the money. The MSRP on them is $39.99 and the truth is they sound as good as many earphones that we test that cost $40-$50. They offer relatively detailed sound with punchy bass. No, they don't have a ton of bass, but it's plump enough and overall these are nicely balanced and fairly warm. No, they aren't going to blow your socks off, but the sound is quite respectable.
In comparing them to the step-down RP-HJE120s, I'd say these have better build quality and sound a touch better. They also have a thicker cord that doesn't tangle nearly as easily as the HJE120s' cord.
However, I did feel I got a slightly better fit with the RP-HJE120s. I got a little tighter seal from the eartips (three sizes are included), and they felt slightly more comfortable. I think part of the reason for that is the HJE120s' all-plastic design makes them lighter (they also seem to be a touch smaller).