iLuv (http://www.i-luv.com) has debuted the iEP515 Premium Earphones
and the iEP315 In-ear Earphones with microphone remote. They work
with the iPhone 3GS and the iPod.

The earphones feature drivers that create a balance of high and low
frequencies for superior sound and a light, comfortable, sound
isolating design with built in hands free iPhone and iPod
functionality control, according to the folks at iLuv. The iEP515
earphones will be available in August at a manufacturer’s estimated
price of US$59.99 and the iEP315 earphones for $29.99.

The iEP515 earphones give you iPhone and iPod control with the option
to record voice memos and answer or make calls with the built-in mic.
The iEP515s also feature a VoiceOver function that allows you to hear
the title and artist of the song and allows you to move between
playlists for the new iPod shuffle. The iEP515 earphones include
small, medium and large ear tips for the perfect fit and are
compatible with iPhone 3GS, iPod touch 2nd generation, iPod nano 4th
generation, iPod Classic 120GB and iPod shuffle 3rd generation.

The iEP315 In-ear earphones with iPod microphone remote allow you to
control both your iPod and iPhone functions. These earphones also
provide hands-free calling and voice memo recording options via the
built-in microphone. It’s compatible with iPhone 3GS, iPod touch 2nd
generation, fourth generation iPod nano, iPod classic 120GB and third
generation iPod shuffle.