Postby blkmage » Tue Nov 27, 2007 10:41 pm
The absolute best earbuds that I've heard of are Sony's MDR-E888. You might want to consider them as they're just above your upper limit, at $60 USD at Audiocubes. Also at Audiocubes are Sony's slightly cheaper in-ear MDR-EX85, which look to be the successor to the EX51/70/71.
If you want to look for more opinions, I'd suggest looking at Audio T-Station. I used to go there for Minidisc gear reviews and they seem to have a good idea of what high quality stuff is out there.