I have some etymotics and some Klipsch x-5. The etys cut off *way* too high, like 80hz. They have *nothing* that resembles bass. The Klipsch x5 are amazingly good for the money, I like them better than some $400 cans I have heard. They are not as refined as the midline ultimate ears, but the difference isn't that huge. The x5 have clean, defined bass the ety's can't dream of. If I spend more, I'll step into the non-ear conformal two or three driver UE's.