At $400 (I know, I know - stay with me here), the Logitech UE900s are well out of many people's perceived reasonable price range for a set of headphones. Especially earbuds. But I'd like to remind everyone that there is a definitely a market for headphones at this level, and it's not just reserved for the well-to-do and audio geeks. The fact of the matter is, when it comes to sound, you can spend thousands of dollars to find the "ideal" system. Audiophiles amass huge collections of equipment over their lives devoted only to reproducing sound - setups that can be valued at more than the cost of a nice midsized sedan.

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