Apple has announced the immediate availability of its new In-Ear Headphones with Remote and Mic. The headset is “engineered for superior acoustic accuracy, balance, and clarity,” according to the company.

The first new stereo headset introduced by Steve Jobs at the September 9 event was a new model that shipped with “this little thing” that sat on the cable, according to Apple's CEO. The new headset sports volume controls and a mic that can be used with the new recording application in the new 4G nano. The controls also let you play, pause or skip to the next or previous song through multiple clicks, and it has a $29 price tag.

Sadly, the headphones that just started shipping are a tad more expensive: $79. You must be thinking “these babies must pack some serious functionality.” Well, according to Apple, they do.

The second set of headphones announced by Jobs at the September 9 event, featured the same “Remote and Mic,” but was “engineered for superior acoustic accuracy, balance, and clarity.” According to the company, this is achieved through two separate high-performance drivers — a woofer that handles bass and mid-range sounds, and a tweeter, for high-frequency sounds.

The in-hear headphones also ship with three different sizes of ear tips. Apple notes that, despite all this, its biggest breakthrough with the new in-ear headphones is the price - “just $79.” We'd love to hear your impression about the price. Not passing any hints here, but Apple sometimes clearly forgets who it's talking to.

The remote and mic on this headset are supported only by iPod nano (4th generation), iPod classic (120GB), and iPod touch (2nd generation). Audio, on the other hand, is supported by all iPod models. Apple makes absolutely no mention of iPhone-compatibility with these headphones, or the cheaper ones. Theoretically, though, both headsets should work with the iPhone and iPhone 3G, if only just for the audio.

For more tech specs, frequency response, size and weight, and more details on the newly-introduced headphones, visit Apple's website here.