Griffin's $40 TuneBuds Mobile is a decent set with a useful value-add: a tiny microphone close to where the cord splits.
The mic works only with the iPhone, iPod classic, second-generation iPod Touch, and 4th-gen iPod Nano, but owners of Apple gear have the choice of Griffin's own iTalk software, or that from other companies.
The buds themselves (which work with anything) feel solid, though the rubber plugs make an odd squelching noise on insertion and isolate very well: it sounds almost as if your ears are wet. The cord is wrapped in a fabric sheath that gives them a pleasant feel and helps prevent them knotting. Three sets of plugs and a small carrying case are included.
Audio quality was good. Tough bass-heavy and lacking the overall quality of top models, it's still much better than what you get for free with your iPod.
If you'd prefer to keep your current set, the little microphone unit is also sold separately, as the $20 SmartTalk,
Tunebuds Mobile [Griffin]