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 in price, and while the headphones here list for $79.99, they can be found for $40 online. They're well worth the money.
Aside from a reasonable price tag, the 326s have a few other things going for them. With one of the four sets of included silicon tips, you'll find a snug, comfortable fit that helps block out a good amount of noise. We also liked that Altec Lansing went with cloth mesh instead of rubber/plastic to cover the 46-inch long headphone wire. We've found that rubberized covering can end up cracking, particularly if you wear your headphones for prolonged periods outside in freezing temperatures. The one drawback to the mesh covering is that it does make some sound if it rubs against your clothing (you only notice it when you have the volume at a lower level or during the silence between songs). However, that's a minor gripe.