I have tried several in various price ranges (never more than about $70) and my prefered in ear is the Sony. It sounds good and the wires wrap and unwrap around my Zune without tangling or twisting. I mostly (by far!) watch video on my Zune (as opposed to listen to music) so my needs are dirrerent from a lot of folks... however, no matter what you are watching/listening to you want good sound AND wires that behave well without kinking up or breaking. My Sony in ear headphones have been in steady use (every single day) since October with me wrapping and unwrapping the wires around the Zune and putting the whole shebang in my coat pocket with no problem. I have the Belkin leather case which folds over and protects the Zune screen with a hard layer (instead of just a protective film) so even if the buds end up pressing against the front of the Zune it doesn't hurt it.
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