There is no such thing as the best, since what you'd like in a pair of earphones would be quite different from what everyone else wants. My suggestion would be for you to head down to a nearest audiophile shop and try out all the earphones for under a hundred quid and see which one you like the most.
answered Jan 06 '12 at 20:11
My favorite for in-ear headphones are the Bose IE2s (http://www.amazon.com/Bose-327279-0020-Bose%C2%AE-audio-headphones/dp/B003XU6H8I/ref=sr_1_1?ie=UTF8&qid=1325905456&sr=8-1) They are great headphones, the sound is good, and they are quite comfortable in your ears. I use them several times a day.
answered Jan 06 '12 at 22:06