Blazing! Hifiman HM-601LE+Hifiman RE-400 $150

http://www.head-direct.com/Products/?act=detail&id=231

The high-end PMP is completely unnecessary for driving the included IEMs (any iPhone, and most Android phones will do fine), but if you have a set of high-impedance headphones, like the Beyerdynamic DT990 250 Ohm, the extra output power is preferable.

Anyway, this combo is half off the retail price of both purchased separately from Head-Direct.

HifiMAN has very lacking QC and customer care. Bought a pair of their expensive IEMs. They arrived with one channel working. I had to pay the return shipping myself. Never taking a chance with HifiMAN again.