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Altec Lansing is a long-standing competitor in the iPod speaker market, so it makes sense that the company now produces a variety of headphones, as well. It currently makes three sets of BackBeat earphones: the Titanium 326, the Plus 206, and the Classic 106. About $10 separates each in price, and while the Backbeat 106s reviewed here list for $29.99, they can be had for around $20 online. Like their step-up siblings, we feel they offer good value for the money.
The differences between the 106s and the 206s aren't huge, but they are more significant than the disparity between the 206s and the 326s. The 106s have a frequency response of 40 Hz-17 kHz compared with 30 Hz-18.5 kHz for the 206s. But more importantly, their design is a clear step down from both the 206s and 326s. The buds themselves seem more cheaply built and they aren't as large (the overall depth is not as great). Plus, they don't feel as if they fit quite as comfortably as the 206s or 306s, though fit varies from ear to ear.