Top Six iPhone Accessories 5
If you're looking for the best pair of iPhone-compatible headphones with a built in microphone for taking calls, Etymotic's hf2's ($179) are pretty much the best bang for your audio buck on the market. They boast the frequency response accuracy of Etymotic's much-loved ER-4's, and the built-in mic works every bit as effortlessly as that on the standard Apple buds.
It comes with a variety of different sized/shaped eartips, and a filter tool with two replacement filters to boot. There is a waiting list for these guys, however, so you best get in line if you want a pair.