Phonak PFE 232 ($599)
Swiss hearing aid manufacturer, Phonak, entered the earphone game in 2008 with the single driver Perfect Fit Earphone (PFE). The PFE became a hit with the enthusiast crowd for its balanced and accurate sound as well as its lightweight, ergonomic form factor. The single balanced armature driver was well-tuned and the PFE remains competitive today. Phonak even raised the price in 2010 to slot in a cheaper, more consumer-friendly model, dubbed the "Perfect Bass." It comes as no surprise, then, that although Phonak's new PFE 232 model is a "mere" dual BA, it is aimed square at the top of the universal IEM market with an ambitious $599 price tag.