HiFiMAN RE-400 In-ears @ techPowerUp
 

HiFiMAN's newest baby, the RE-400 in-ears, are put to the test. The in-ears will retail for $99, and it is clear that HiFiMAN is pulling out all the stops to regain leadership in the sub $99 in-ear segment. Packed with several new features, these in-ears are an interesting departure from previous HiFiMAN designs.

http://www.techpowerup.com/reviews/HiFiMAN/RE-400/