(The following summary refers to Ten Technology's naviPlay Stereo Headset and Wi-Gear's iMuffs.)
Both the iMuffs MB210 and naviPlay Stereo Headset are likely to appeal to those who value wireless convenience over ultimate sound quality. Choosing between the naviPlay and iMuffs systems comes down to personal preference. The naviPlay is a better bet for those who prefer bass, and others may prefer the comfort of its padded, over-the-head headphone design; however, I found the lack of width adjustment to be uncomfortable for extended listening. The iMuffs system's smaller size and weight make it more suited for portable and active use--the way I personally tend to use my iPod. Although you'll sacrifice a bit in terms of sound quality, I found the iMuffs to be more comfortable over long periods. And I liked that I can keep my iPod protected inside its case while still enjoying wireless stereo sound.
Bluetooth wireless headphones for iPod.