I've spent more money on my quest for the perfect iPod headphones than I'll ever dare to admit to my wife (although the fact that we recently had to downgrade to living in a shobox appears to have aroused the odd suspicion). In the Westone UM1 Universal Monitors, however, I finally experienced portable listening nirvana. Fantasitcally comfortable, superbly build, a marvellously rich, rounded, authentic sound - and none of that horrible sssss...sibilance that sounds as if I have an angry snake tunelling into my brain. You have no idea how happy these earphpones have made me. Although, having said that, you're probably starting to get a rough idea . . .