I have owned a pair of klipsch S4i in-ear headphones. They were a decent pair which fit my ears nicely. With that said they accidentally fell out of my pocket and were run over I'm starting my research and from what little I know, it appears I want a pair of head phones that have 1. High impedance. 2. Sensitivity in the 120dB range 3. frequency in the 10hz to 20khz range (which 99.99% seem to have). The klipsch appear to be a good buy for the 100 dollar market with an impedance of 18ohms and 110dB range. I saw for a little more money the Bowers and Wilkins C5 on the apple store with an impedance of 32 ohms which would indicate a better set of earbuds. Any recommendations on the over $100 (but under 300) earbud market? Any brands I should avoid or focus on? I saw the klipsch X7i which is about 200 which is around what I want to pay. Will I notice a big difference between the X7i (impedance of 50 ohms) and the S4i? btw, I'm not interested in Bose, from my research I'm more or less paying for the name w/o getting the same level of sound quality. I'm also not interested in BT or wireless headphones. Finally I see a lot of people with Beats, how do they measure with the competition?