Truthear Gate

They sound really good for being $22 usd and they are comfortable. You get what you pay for.

These IEMs are small enough that they fit my ears perfectly fine. Treble is perfect for me. Sparkly but not overwhelmingly sharp or hot in any particular region. Bass is good too, nice punch but doesn't muddy the mid-range at all. Mids are a bit recessed but not terribly and still enjoyable.

This is my first pair of proper IEM's, and I have been pleasantly surprised by the sound. In my opinion they outclass most bluetooth headphones under 100€, because the highend is so much more refined, and the bass is tasteful but still quite enough.
The main complaint about them online seems to be that they feel cheap, but I would quite disagree. They are very light, but that is only an advantage in my book, since they are less likely to fall out of your ears. They also fit entirely within my ears because of their size, which makes lying on my side with them very comfortable. The cable outright feels premium, not a single frayed edge or bad seam in sight either. And the box is quite nice! You get 7 pairs of ear tips, and a carrying bag which also feels nice and satisfying.
I also love the design, the white model in my opinion is quite stunning, like an artpiece. If transparent electronics aren't your thing I get it, but if they are these look amazing.
I have been using them with my iPod nano 6th gen for commutes, and they isolate noise surprisingly well, like bus or tram sounds. (Altho they obviously let more noise thru than anything with active noise cancelling.)
The sound can be overwhelming at first, because the highend really is very loud. However, after a few hours of listening you get used to it, and start appreciating it. I have started hearing sounds in my music that I have not heard before, despite having listened to them for years with multiple 100€+ ANC headphones. The soundstage is excellent for music with a lot of drums and especially cymbals and hihats.
I have no idea how they managed to make them so cheap. If you have the money for them, it's worth it to just try them out and if nothing else, you get a nice cable for your other stuff.
10/10 would buy again

Great value

Good sound quality from the IEM itself, I purchased it with the JCally JM6 Pro Portable DAC. I would love to say thank you to Axel and his colleague for assisting me for my first pair of IEM