Very, very ccasionally, you see deep discounts on outgoing models of Shure earphones which are worth it if you catch them.  www.advancedmp3players.co.uk are doing SE110 for just under £29+shipping which is worth doing as they usually go for something in the late £50's, feel expensive and have a really nice balance.  The coupon code is GGMRSE110 and it lasts until 1st Oct 2009.

Obviously, I have no commercial relationship with the seller.