Many people recommend the
Sennheiser CX300 as the best budget earphones. The bass response is very strong and the upper mids are good. While they are excellent value for money, they are beginning to get a bit long in the tooth. If you are upgrading from standard iPod earbuds then you may find they are the best earphones you've ever listened too, but it is possible to get more for your money.
Due to the problems with fit on the CX300 (not good for small ears) we have started recommended the
Goldring GX200 and also the cheaper
Goldring GX100 earphones.
The sound quality with the Goldring GX200's is a good step up from the CX300's. The bass response is particular strong, but does not colour the lower treble frequencies like the CX300's. The GX200's are highly recommended for dance and pretty much any style of music.