In the plus column, the L-shaped headphone jack is well designed and very thin, which means it plays well with thicker iPhone cases and fits into recessed jacks. That's important for some folks.
If you get a good seal, the UltraFit 3000s sound quite decent, with reasonably detailed sound and an ample amount of bass. It's not great sound but overall these guys are pretty balanced and a step up from the standard issue Apple earbuds, even the new, improved
As with most in-ear-canal headphones, the key to getting the best sound is how tight a seal you can get. In other words, performance will vary according to that seal, so some people will feel better about the sound of the UltraFit 3000s than others. Overall, however, they do not measure up to the
The Polk UltraFit 3000s are a product that's going to work better for some people than others. While some fraction of buyers will have a harder time getting an excellent fit and won't be impressed with the sound or the comfort level, many others will think they offer a very secure fit with strong sound.
While I didn't love these earphones, I did like them and appreciated all the included accessories, which boost the odds that you'll achieve a proper fit. In short, the UltraFit 3000s are good, just not great. At $99, I might be a little hesitant, but now that they've come down in price, they're easier to recommend.