For $30, the Altec Lansing BackBeat Plus 206 headphones offer an excellent value and make a great replacement for the stock earbuds that came with your MP3 player.
We dig on the cloth-covered cable, as it will hold up more in the long run. Most sets have wires that are coated in plastic or rubber, which tends to crack over time. The one downside: more noise from rubbing across the front of your shirt.
The earphones terminate in a gold-plated straight plug that is narrow enough to fit into recessed headphone jacks, such as the one found on the first-gen iPhone.
The earbuds are relatively tiny and the eartips comfortable. We had no problems achieving a secure fit with a reasonable amount of sound isolation.
Given the price point, we were plenty impressed with the overall audio quality. The bass isn't as tight as what you get from much higher-end headphones, but you do get some low-end as well as a fair amount of detail and clarity

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