I love a good pair of IEMs, I've easily spent over $1000 in the past year alone. It's sad.
Anyway, best value I've found are (surprisingly) Yamaha EPH-100. Roughly $140 bucks, that easily beat out my $400 pair of Davis Tributes and easily compare to other $300+ IEMS. I love them. I recently lost my set, but I'll be buying another just for snowboarding.