Headphones
Because I was not satisfied with the quality of the earbuds provided with the iPod 3G, I searched for new headphone. The headphone output of the iPod has a limited drive capability, so not all headphones are suitable. They need an impedance of more than 32 Ohms, and an efficiency over 105dB/mW to provide sufficient output. I've classified the headphone to their absolute sound quality, ignoring price levels.Very good
Sennheiser HD650. The initial impression of the Sennheiser is that it has a full sound, combined with attack and precision. Of all the headphones I have tried, this is the one which gives the least impression of a headphone. The spatial image is not nailed into your head, but has some distance. The bass performance is incredibly deep, and punchy. The only objection I have is that it misses some resolution. This becomes apparent when using an equalizer, and attenuating the around 100-200Hz range with about 2dB. Treble is strong, but silky. Voices have lots of midrange energy, which makes the sound very musical. The headphone is very comfortable, which was the main reason for the upgrade of the HD497. There is an extensive review of the HD650, comparing it to the HD600, which explains the sound very well, so I won't repeat it here. For me this is THE headphone for in-house use. For the iPod, the volume limit needs to be removed to get enough volume, as the headphone is not so efficient. Recommended!!! 
Etymotic ER-4S. The Etymotics in-ear headphones are very convincing. If fitted properly (not straightforward, no bass means not right, and this requires some pushing and pulling so now and then), they are capable of dragging you into many details of the music. Especially the refined treble is of top performance, and hardly heard in any headphone. On the negative side, there is quite some coloration in the high mid-range (an effect called "voicing"), and overall the sound is a bit thin. The isolation offered by in-ear headphones is a nice feature, as you can listen to music at low volume levels in noisy environments. The isolation is less suitable in environments where you have many interrupts like phone calls or people dropping in, as constantly putting the Etymotics in and out of your ears is annoying. Compared to a headphone like the Sennheiser HD497, the Etymotics sound more "dry", less warm, and also smaller scale. But they more accurately give an idea about the "texture" and "size" of the instruments, and give you more the idea you can "touch the scene". When you like to listen music very loud, the HD497 is a better choice, the voicing effect of the Etymotics make them a bit oppressive when played loud. I would compare them to good monitor loudspeakers with electrostatic precision. Comparing the ER-4P with the ER-4S definitely favours the ER-4S. The ER-4P sounds a bit muffled, and misses the refined treble. The ER-4S delivers an overall more accurate timbre. Good
Creative EP-630. This is an absolute surprise, and a real killer! Good sound for only €25! Sure, it does not have the grandeur of a Sennheiser HD-650, or the refinement of the Etymotics ER-4S, but this is a very musical headphone. It has a good spatial field, quite some bass (a little bit too much), fierce treble but never any sibilance. And most important, quite some energy in the mid, the area where most of the musjc and its drive is situated. This is a perfect travel companion. Highly recommended! 
Sennheiser HD497. This is an exceptional headphone for the price. I've never heard such a balanced timbre and liveliness in such a relative cheap product before (€69). I can amaze most of my "audiophile' friends easily with these headphones. It just misses a bit of resolution in the treble range, and the sound stage is too close to the ears to position it in the very good range, but all the other properties would certainly position it there. The overall sound timbre is very close to the Sennheiser HD600. The HD600 is more refined, has more resolution, and gives a better idea of the spatial image. But overall this headphone is a true bargain, that can compete with many others. If you don't go for extreme quality, and use your iPod mostly in-house or in the office, this is the headphone (or a second stationary headphone) to go for! I have two of them myself, and I enjoy them already for 3 years! The HD497 is currently not produced anymore, and is succeeded by the EH350. 
Sennheiser HD600. This headphone has more refined treble, and a deeper spatial image. The only objection is that these headphones have nasal coloration, do miss live-performance, and suffers from quite some sibilance. It is more refined than the HD497, but it misses the coherent energetic performance, so it doesn't fall into the very good category. 
Sennheiser HD800. In some aspects this headphone is amazing. The immediate impression when listening to the HD800 is that it has a very detailed sound. Subtle information in the recording is explicitly revealed or magnified. This intensifies the feeling of “being there”. There is deep bass, full of detail, and tight. Voices are supported by a rich harmonic midrange. The sound stage is open, wide and deep, although not the same as listening to loudspeakers (as claimed by some). Treble is quite fierce (cymbals sound splashy/crashing), and with some recordings can become intruding causing you to lower the volume, to become fatigued, or press the “next” button. The treble is definitely not fluent or silky (cymbals are not singing with a rich harmonic structure, female voices or sopranos get a metallic edge). Overall the sound timbre can be characteristic as “hollow” and “canned", . Although the fundamental range seems to be perfect aligned, the overall sound characteristic misses the body that gives the music groove, rhythm and energy, which make your feet tap and get you involved. Summarized, I don’t feel emotionally connected to the musical performance, but rather looking to it as a distant spectator. Although the HD800 certainly has some very strong points, overall it was somewhat disappointing to me, especially considering its price-tagAcceptable
Sennheiser HD595. This headphone has a lot of coloration in the mid (it sounds "hollow"), misses live performance, and has a muffled treble. Though the overall engineering is performed well, you don't get involved into the music, and it doesn't really shine. 
Philips HP-890. I bought this headphone for about € 68 one year ago, to use with my iBook. Despite the size and weight, the comfort of this headphone is very good, one of the best I ever tried. You can leave it on your head for hours, without any fatigue. The Philips sounds quite nice, but has an "interesting" frequency response. It has some emphasis in the 8kHz range, which on a computer can be compensated a bit with an equalizer. It has a strong punchy bass, but only in the very low bass region. Base drums are not so strong, as you would like for dance music. The treble is clean, but a bit on the harsh side due to the emphasis in the 8kHz range. Voices are a bit shallow, and miss body. I would call it a warm-toned headphone, a bit on "the dark side". It has an nice diffuse field, but at the expense of some dynamics (all music is "far away"). Seperation of sound sources is very good. The sound pressure achieved with the iPod is OK (109dB/mW, 32 Ohm).Not so good
iPod 5G earbuds. If you put the iPod earbuds (provided with the iPod Video) in a good position, they sound quite powerful for earbuds, with sufficient bass. The problem is that with movement they quickly pop in another position. The main problem of the earbuds, and the reason they are rated as "non-good" is in the treble region (basically, no treble at all, cymbals don't "sing"), and the sound timbre is like the music is played in a small bath room with tiles, resonating. 
Sennheiser MX400. Though more dynamic, and more punchy than the iPod 3G earbuds, their treble and accuracy are far below reasonable levels. I can imagine people being attracted to these headphones, because they sound very "fat", but they miss the delicacy needed to reproduce acoustical or vocal music, and sound oppressive at louder volume levels. Good for boom-boom music, unsuitable for others. 
Beyer-Dynamics DT880. It is immediately apparent that this headphone has a lot of sibilance. Thought the sound stage is wide and open, the excess of treble is so prominent, that it is difficult to forget about it and enjoy the music. Bad
Sony MDR-E888LP. I didn't believe my ears hearing these buds. Despite their € 79 price tag, they don't deliver substantial more performance (if any) than the iPod earbuds. These headphones are harsh, oppressive, lack decent and refined treble, and have no bass whatsoever. I also double checked with the output of my CD player, just to be sure, but there it performed bad as well. On some websites it is said that the Sony needs time to "break in". Although I think this can help a bit, I've never seen situations in audio where "breaking-in" implies crucial changes in sound characteristics, and in m any cases is more associated in getting used to the sound. Links
For extensive headphone tests, I suggest to have a look at other web pages, or magazines that have access to a much wider pool of headphones.- Headroom.
- Head-fi.
- In-ear headphones (Dutch).
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