These are the headphones that the leading consumer's magazine recently rated above phones (full-sized and "in-ear" style) listing at 3-4 times the price. First of all, lest there be any confusion (though Amazon has apparently fixed the problem), these phones formerly were being listed on separate Amazon pages (and at different prices) as the Altec 326 and the Altec 326NP. The 326 claimed to use "Ultimate Ears" technology whereas no mention of that was made with the 326NP. ("Ultimate Ears" is the company that makes true audiophile IEM phones at ultra-high prices.) Some quick research yielded the conclusion that the two Altecs listed on different pages are the same headphones--from the cloth-mesh cable to the noise-isolation feature to the 8-piece fit kit and, above all, to the "Titanium-enhanced speakers." Altec's website confirms it: there's only one set of "Backbeat Titanium" earphones.
The Altec Titaniums are mid-priced, excellent-sounding earphones being sold at close to the price of entry-level models. The most frequent complaint--extra noise interference attributed to the cloth mesh covering--is exaggerated, in my opinion. Indeed, you become aware of a thicker, heavier cord as well as its different "feel" from that of other headphones, but I detect no unusual or conspicuous microphonics unless I rub the upper section where the cord branches off into right and left channels. But unwanted, extra-musical sounds are no problem for me, as I'm usually quite inactive while listening to music. Runners and mobile listeners are apt to notice it more than would be the case with a pair of phones using more conventional thin rubber wire. Despite this caveat, the Altec Titaniums excell in handling bass frequencies: the somewhat muddy and mushy tones I was occasionally conscious of with my Sennheiser 300's are clearly defined pitches on this Altec model, even during the accompaniment supplied by acoustic walking bass (and there's no "boominess"--that artificial spiking of the lower mid-range that appeals to some wearers). Listeners who would never dream of spending over a hundred on earphones probably shouldn't. J-Buds and Coby's will generally perform quite well on compressed audio source material (e.g. MP3 or AAC files at bit rates of 128kbps). Moreover, an active wearer can break one of the low-end phones without breaking the bank. But in testing a wide variety earphones on non-compressed, full-frequency source material, the cheap phones soon distinguish themselves from the ones designed and manufactured to the most exacting standards. The Altec Titaniums compare favorably with (and, in some cases, surpass) audiophile phones I've acquired or had the pleasure of using--by Klipsch, AKG, Shure, Sony, Sleek Audio, Phillips Woodees, Phillips SHE-9850. Moreover, as currently priced, a user could be forgiven for wearing them while running or doing manual work--should damage occur, it's not the end of the world. (It's not that unusual to snag a cable or to trample on a phone that suddenly pops loose.) One solution is to have a pair of "everyday phones" for the treadmill, etc., and a pair of "Sunday phones" for serious listening, which is when the Titaniums really shine.
[Later: I've had to raise my rating from 4 to 5 stars after breaking them in. In the case of the Altecs, I found that Comply Foam tips made a difference for the better. Without them, the bass was a bit over-emphasized while the mids lacked in natural presence and the highs didn't have the clean, ringing ride cymbal sound I like to hear. With the foam tips, everything is balanced and the fit especially secure. If the Titaniums are a tad larger than some earphones, they're richer-sounding because of it. They're slightly heavier in the ear and less sensitive than my light and bright CX300s (i.e. they require setting the gain higher for comparable loudness, shortening the life of batteries--a welcome trade-off for sound this good). But with the Altec Titaniums you don't merely hear the bass: you feel the acoustic instrument's soundboard and cabinetry, practically moving the ground beneath you (the Klipsch Image S4's came up woefully short; even the Sony MDR-EX700's, with a 16mm driver, couldn't muster the same might and muscle. Moreover, the fragile thin wire if my Sennheiser's already, to my dismay, shows signs of fraying--not a chance with the rugged cable of the Altecs. The worst I can say about them is that the "Left" and "Right" channel designations (black on black) are the least conspicuous I've ever seen on a pair of headphones--virtually invisible and useless.
In sum, you can find plenty of appealing, highly acceptable earphones for under $50 (even $20), some of which you'll most likely initially prefer to the Altecs. But it's doubtful you'll find a more "expensive-sounding" or better-built pair of phones than the Altec Titaniums in this price range. They do require a bit more power than other phones, but an iPod Nano (practically at full volume) can handle them nicely Use them with a good player (an amp shouldn't be necessary), refrain from banging or rubbing the upper part of the cable, and they'll repay you with pure and pristine, interference-free audio, reproducing the full spectrum of the music--whether orchestral, jazz, or pop; whether spare, soft textures or loud, busy passages--with fidelity so accurate it's undistinguishable from high-quality, full-sized headphones.]