If you're familiar with high-quality earphones you've probably heard of Shure. Ultimate Ears, arguably the company's chief competitor, is also a heavy hitter in this realm, but for a long time, the two manufacturers seemed to capture different parts of the market. In general, Ultimate Ears dominated in the $400-and-up price range while Shure ruled the sub-$400 category. More and more, however, the two companies are making earphones at almost identical prices, and the most recent example is the $120 Shure SE110 and the $130 Ultimate Ears Super.fi 4. The two earphone sets sound, look, and feel different, and which pair is better likely boils down to personal preference. With this caveat in mind, we enlisted our new HEAD Acoustics testing system to help us find out which is sonically superior.