I dig what you're saying, but if the IPod is already $189 for the low end model (we'll ignore the shuffle), going from ear buds to actual headphones would pump the price up to $300. The ear-buds, while not ideal, only become a problem with frequent, loud usage. My Modest Proposal is that people use them less. It's one of those things like "people driving less would reduce oil consumption" that are great concepts but poor policy suggestions. Of course, you could charge a gasoline tax, but a headphone tax wouldn't really have the same effect.