February 5, 2008 Made from a "memory foam" 30 times softer than the silicone rubber used to make most earphone tips, Comply™ pitch their Foam Tips as an affordable and simple solution to customizing earphones and enhancing noise reduction in a market where the "one-size-fits-all" mantra definitely does not apply.

Made from viscoelastic polyurethane foam originally designed for military, aviation and industrial communication applications, the Foam Tips promise improved comfort, enhanced bass response and passive noise isolation as well as providing a better fit by conforming to your ear canal.

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The company has recently announced the availability of the product for brands including Shure®, Phillips®, SkullCandy™, V-MODA™, Apple® and Ultimate Ears™.

A 3 pair pack of Comply Foam Tips T-400 Version will set you back USD$14.95.