I recently purchased the new Apple in-ear headphones
Apple In-Ear Headphones with Remote and Mic - Apple Store (U.S.). They are a very reasonably priced at $80 and sound great as long as you're wearing the correct tip size. If you glance through the reviews, many complain of a lack of bass, but that's only because they don't have a tight enough seal. The headphones have a remote and mic that I really love. The only feature that doesn't work with the iPhone is the volume control, but you can still skip forward and back.
Anyway, here's the TiPb review of them
http://www.theiphoneblog.com/2009/01...es-remote-mic/