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High-quality sound structure that realizes both superior fit and rich bass reproduction, The housings are made from PC-ABS, a material that combines polycarbonate and ABS for high rigidity, helping to reduce resonance in the ear emanating from the inside of the housing. The housing design also optimizes flow resistance in the operation of the diaphragm due to the twin acoustic ports, which function as vents. The housing enables precise, rounded bass reproduction. Additionally, the sound tube and ear buds made of two types of silicon material create a snug fit in the ear canal and a comfortable wearing experience. Thanks to their excellent sound isolation properties, the EPH-M100 prevents deterioration of sound quality due to sound leakage. The well-balanced design is characterized by the meticulous attention to detail that has gone into all parts involved in sound quality.