iPod isn't totally bad. At least you will get line-out - get a good portable amp and you will have yourself a relatively good setup.

Just placed an order on PL21, hopefull will see it soon.

I am pretty sure he only reviewed PL11, PL20, PL 30 and PL50.

In many way SoundMAGIC has grown large enough that they will have to become very 'formal' in handling their distribution network. I hope they won't over-control it since they did rely heavily on the internet back channel for sale in the pass. While it is an overall good thing that future customers get better service from official distributor, I like to see a bit of freedom as well.

I am using Sony Hybrid eartips clone found on eBay. Pretty good actually.

1) Both are fairly comfortable.

2) PL21 should be more durable.

3) PL30 has better clarity, but PL21 is pretty decent too.

4) PL21 has much better bass than PL30.

2.5 out of 4 - I will say PL21 is your safer bet.

Check out the garage sale forum and you should find SoundMAGIC dealer there. If you prefer to go online, MP4Nation.net, FocalPrice.com and Popbuying.com are fairly reliable SM dealer too.

E30 is the best of current SoundMAGIC, get it if you can.

I have bought from both places before and have no problem from custom. Actually I have had headphone worth over RM1k sent to me by post and never get taxed. Lucky I guess.

Oh, for those of you who are looking for full size cans, SoundAGIC now has the HP100. It is not cheap, roughly around US$200. However, it is a very analytical headphone with a flat FR curve, and it is closed back. Tyll @ InnerFidelity will do a measurement soon, but as far as my impression goes, it is probably one of the best analytical headphone I have heard.