Etymotic Research could charge twice as much for its $179 hf2 iPhone headset, which lets you make and receive cell-phone calls but also delivers some of the most accurate audio reproduction you're likely to find in pair of sub-$300 earphones. And there's a good reason for that: The more expensive ($299) ER-4P headset, on which the hf2 is modeled, is considered by many to be the industry standard for flat response. While some users may prefer more bass or crispness from their earphones, audiophiles looking for flat reproduction will marvel at the hf2's performance. If music is your top priority, this is the best stereo headset for cell phones on the market, and it easily earns our Editors' Choice.