I don't agree that the foam eartips are goofy or uncomfortable. In addition, the NRR is about twice as high as for the Etymotic earplugs, which are very low. My only complaint about the foam eartips supplied with CEPs is the expense. I use standard disposable foam earplugs with plastic tubing inserted, which works well for me and is very cheap. I have triple-flange silicone tips, but I don't like them as well as the foam eartips.