The iPhone 3G might have eliminated the need for a mini-3.5-millimeter jack, but that hasn't stopped the Etymotic hf2 Earphones ($178) from being the best audio solution available for the device. With audio fidelity comparable to the company's ER-4 earbuds, the hf2 system adds a mic and an iPhone click control button. They skew slightly to the large side, but form is always second to function.
We're not entirely sure how the Audio-Technica ATH-ESW10JPN Headphones ($600) sound, but we're willing to make a gamble. In addition to all the accouterments of high-end headphones, like ultra-comfortable ear pads, these babies sport a great black cherry wood finish. They can also have an OFC voice coil for true bass and are capable of sustaining ear-drum-popping highs of 102dB/mW.