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, Plus 206, and Classic 106. About $10 separates each, and while the BackBeat 206 earphones reviewed here list for $49.99, they can be had for a little over $30 online. Like their step-up sibling, they're a good deal at that price.
The differences between the 206 and the 326 are relatively small. The BackBeat 326 earphones have more dynamic range, with a frequency response of 10 Hz-20k Hz compared with 30 Hz-18.5 kHz for the 206. The 326 also comes with a protective carrying case and an additional set of "flange" tips for extra noise reduction. Instead of titanium drivers, the 206 earphones go with neodymium.