Dear Jyrki,
we have two different systems at our scanner, one is a headphone system called mr confon http://www.mr-confon.de/en/ and another is an earplugs from Sensimetrics Systems http://www.sens.com/products/model-s14/
An earplug system might be advantageous, as subjects can additionally wear headphones for noise reduction. The disadvantage is that you are going to need canal tips for each of your subjects (and for some it might not be that comfortable). If you work with a student population it should be okay though, just buy canal tips in different lengths/sizes. Except if you're planning to run some psychophysical experiment then standard comply foams/tips are sufficient probably, 6 pairs might be ~ 20 €.
Best,
Helmut
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