Sennheiser CX400

It would be foolish to spend upwards of £100 on an MP3 player and then not bother to upgrade the headphones, and when you do there's a raft of companies vying for your money. Sennheiser has always been strong on the budget headphones front and its latest CX400s - the follow-up to the incredibly popular CX300s - continue that tradition. The noise-isolation design works well to cut out extraneous noises, while the single silicone rubber flanges ensure a comfortable fit in your ears. The sound quality is excellent, combining visceral, gut-rumbling bass with sparkling treble and a balanced mid-range. And they come with a good range of extras, too: a winder to keep cabling short, a pouch for storage and a cable extender. They're the best budget ear-canal headphones money can buy.

Author: Jonathan Bray