Best earbud headphones for my Axim X30 under $50

[sqaccord]

What earbud headphones do you recommend under $50. Please take into consideration comfort and sound as the most important factors.

[tanalasta]

At that price I would consider:

1. Sennheiser MX 400/500 (cheap cheap and very decent sound reproduction at the price).
2. Sony EX71SL - not so cheap. Better bass and comfort. But less durability.

[Veggie_Musician]

Look here!

http://forums.overclockers.co.uk/showthread.php?s=&threadid=17275064