Boasting a microphone and a call button to answer incoming calls, and featuring an in-ear design designed to minimise background noise, with the MM 50 Sennheiser has provided an ideal set of headphones to replace the standard Apple headphones packaged with the iPhone.

With the launch of the iPhone 3G just around the corner, there is set to be an explosion in the number of iPhone accessories available in Australia. The MM 50 is one of the first and it represents decent value for money.

In terms of design, these headphones are similar to the CX 300, with the exception of the black colour scheme. They won't attract attention, but offer a sophisticated look thanks to the black cord and ear buds. Each ear bud is finished with a brushed edge. They are ear-canal headphones and Sennheiser has included three different sized ear sleeves (S, M, L) to ensure an optimal fit. Comfort is good — the headphones are relatively unnoticeable, even during lengthy listening spells.

The best feature, aside from the audio quality, is the push-to-talk button, which allows you to answer and reject incoming calls. When a call comes in, the music dims and your ring tone plays through the headphones. A simple press of the push-to-talk button answers the call. The button can also be used to control music playback — simply press the button once to play or pause the current track, or twice to skip to the next track.

Although it's convenient to be able to answer calls through these earphones, the quality of calls isn't as good as we expected. Incoming sound was distant and sometimes distorted, even when we had excellent mobile coverage. However, outgoing sound is fair and none of our callers complained. The sound for voice calls isn't as good as the iPhone 3G, for example.

The headphones produce reasonable but not outstanding sound. Bass in particular is excellent without ruining the clarity in higher ranges. Mid-range isn't as detailed as we'd have liked, though at this price point it's unreasonable to expect much better. Although audiophiles won't be excited, ordinary consumers should be, as these headphones improve the sound of your iPhone tenfold.