Denon's AH-C551 earphones are very good. If you mainly listen to jazz, classical and acoustic music, they're the best you can get for this sort of money. They're well made, come with a decent selection of accessories for the money, and sound fantastic (most of the time) with other music too.
The problem for the AH-C551's is that they do have some weaknesses, specifically at the top end, which can sound strained and coarse, and this makes them occasionally difficult to listen to. For this reason the Sennheiser CX 95,s are still my favourite earphones in this highly competitive price bracket. The difference is small, but for my money the AH-C551's just aren't quite as rounded.
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