MEElectronics is one of our favorite small companies. They make a great line of value headphones that are surprisingly good sounding. With a neutral balance and some neat features such as tunable earbuds, MEElectronics is definitely a group that's innovating like American companies used to. Their product that we most recently got our hands on are their A151 earbuds powered by balanced armature drivers.
One issue we have seen in MEElectronics other designs has been their use of dynamic drivers. Not that they made any major impact on sound quality (though many dynamic driver in-ear headphones sound muddy and lack precision), but balanced armature drivers are more compact for a smaller design, don't have nearly as long of a break in period as dynamic drivers, and are often easier to drive for better sound from lower quality sources. Additionally they offer faster feedback to the music and better balance and precision for certain types of noise such as cymbal hits and other fast changing noises.
MEElectronics did a great job on their A151 earbuds. Not only are they extremely comfortable but they also offer smaller flange sizes for the eartips which allow a more comfortable fit for those with smaller ear canals. The best part however is the sound that comes out of them.
The A151 are definitely the best sounding balanced armature powered in-ear monitors that I have seen for under $100. There are a couple of very competitive earbuds from Head-Direct and Etymotic that offer great sound from a dynamic driver but they both lack something that the A151 has. The A151 has incredible crystal clear highs, deep and pounding lows, and great flowing midrange. Good dynamic drivers with a neutral sound signature like the Head-Direct RE0 and the Etymotic MC5 can do the deep lows and flowing mids, but often they struggle with the highs. That's where the small inertia and size of the balanced armature driver can shine. And shine it does in the MEElectronics A151.
If I were to choose a pair of earbuds to give away as a gift to a friend and I wanted to stay under $100, I would definitely choose the A151. There's no question in my mind as to what the most versatile product is in that price range. If you want audiophile quality sound signature with a flat response, get the Etymotic MC5. If you want the most neutral and natural sound possibly at that price, the A151 is the right choice.