Next-generation iPhones likely to focus on internal improvements.
Apple In-Ear Headphones Finally Shipping
Apple describes the new In-Ear headphones as being "engineered for superior acoustic accuracy, balance, and clarity" and were originally promised in October. They retail for $79.00.
The new headphones are also mostly compatible with the iPhone and iPhone 3G although the volume controls will not work. Apple has also released a technote on getting optimal audio quality from your In-Ear headphones.