Comply's $100 ships in a simple black box that also includes a soft carrying case and one extra pair of soft-foam eartips. The NR-10's construction doesn't inspire confidence: the cables are thin, and there's no reinforcement where the cables meet the earpieces. On the other hand, the inline volume control is a nice extra, and the foam eartips are noteworthy for their comfort. The tips are long, allowing for a good fit in a wide variety of ears, and provide plenty of noise isolation. (Comply actually makes a line of these eartips for other brands and models of canalphones; Dan Frakes . The tips even come as standard equipment on some canalphones from other vendors, including the Westone model covered below. This makes comfort less of an advantage for the NR-10.) The headphones themselves are as understated as the packaging--black with the signature gray tips.

Comply claims noise reduction of 48dB or better, but in my testing the isolation seemed no better or worse than any of the other canalphones here. Audio quality is somewhat veiled and distant, similar to that of the Blockade model, but with noticeably better highs and lows. Still, there's none of the sparkle, detail, or texture that one gets in better (and pricier) headphones. Overall, audio is roughly comparable to that of Apple's stock earbuds, but with the benefit of sound isolation and stronger bass response. The inline volume control adds a bit of weight to the cables, and as no shirt clip is provided, that weight pulls directly on the eartips in your ears.

Etymotic Research's $150 , available with black, red, or blue earpieces, include a full array of accessories: three pairs of eartips (foam, gray silicone triple-flange, and clear silicone triple-flange), an extra pair of filters, a cleaning tool, and a semi-soft carrying case. (The filters help keep moisture and ear wax from finding their way into the inner workings of the 'phones; Etymotic claims the filters also smooth the sonic output.) The headphones themselves are very light, the cable is rubbery and kink-resistant, and there's a slider to snug the cable under your chin and a small clip to secure the cable to your shirt.