Ok…I have to say that $350 headphones sounds just a little nuts to me, but if you are looking for a REALLY nice pair you might want to check out this deal over on Amazon. They currently have Klipsch Image X10 Noise-Isolating Earphones for $94.95 (down from $349.99). That works out to be 73% off and they ship for FREE.
These headphones have a four out of five star customer rating. Here is what one reviewer had to say:
This are, without question, the MOST comfortable in-ear headphones I have ever worn. The difference between the fit of these compared to other high-end earbuds is amazing! I have a pair of SE530s and have tried others such as the ER4-P, Triple.fi, and many others. I use to love switching back and forth between models and having them for different uses, but now after wearing the IMAGEs, I find myself disappointed when I am without them.