MP4Nation's Brainwavz Delta definitely ups the game for sub $30 in-ears. Really small due to their 8mm Ø driver, they are comfortable and fit even small ears well. Their performance is quite balanced, with a surprisingly good low-end. The bass does not extend as deep as with the Brainwavz S1s and is not quite as linear, but is pretty well off amount-wise. The midrange is somewhat on the warm side, which is preferable when coupled with your average mobile phone. The upper midrange is dialed back a bit, which rids the Deltas of any sibilance. You will hardly notice any sibilance with even a sibilant recording, so the Deltas are obviously not completely neutral in their presentation of the material.
They are very comfortable to wear and listen to over extended periods of time, and the sound quality is more than good enough not to cause a bottleneck if you plan on using them on a bus or in other noisy places. Use the Deltas for critical listening with a good source and you will clearly notice some oddities in decay and less-than-stellar treble performance, but they perform well enough for on-the-go use. They actually perform really well compared to other sub $30 in-ears as the bass is better than anything I have heard on a sub-$30 set. A few midrange-performance aspects, such as linearity, are even comparable to some Sennheiser products that are almost twice as expensive, which is quite a feat. Compared to OVC and SoundMagic in-ears in the sub-$25 price range, these are better built and have a somewhat more pleasing sound signature with slightly more bass than the late OVCs and a little softer top-end than the SoundMagics.