NZtechfreak: If sound quality is really the priority then I think in that price range I would just get the best IEMs available. These are very nice and can be had for a much reduced price within your budget via Amazon at present: http://www.amazon.com/Logitech-Ultimate-Ears-Noise-Isolating-Earphones/dp/B003YKG2XC/ref=sr_1_5?s=electronics&ie=UTF8&qid=1355785318&sr=1-5&keywords=logitech+ultimate+ears
Correct me if I'm wrong but these are just noise isolating not active noise reduction like the C20's.