The MP4Nation Brainwavz M1 are a very attractive pair of budget in-ears. The M1 represent to me the best all around set at $40 since you get an extensive bundle and a well made pair of in-ears. Sound wise these in-ears are fully able to compete with Sennheiser CX300s and other budget in-ears from well known manufacturers. Their sound is not as bass intensive as the latter but they do make up for that in terms of detail and balance. One aspect where the M1s are clearly ahead of the pack is when it comes to cabling. The new wound cable from MP4Nation is simply superb in terms of durability. The cable seems so much more durable than the ordinary PU coated cables we are used to seeing.