Use a gentle cleaner, like soap and warm water. No need to go too heavy-duty here; try a mix of dishwashing detergent and water.
Use a gentle cloth with just a small amount of the soap mixture. Too much soap could leave a residue on your earbuds, and too much water, well that goes without saying.
If there's a lot of dirt or dust in the metal part of your earbuds, try brushing them with a dry toothbrush to dislodge the dust.
Some earbuds, like Apple's In Ear-Headphones, come with removable (and replaceable) silicone covers, so try removing them and cleaning those separately.
Never submerge them in water. You'll damage the wiring. Ditto for running them under the faucet, even for just a second.
Remember to only clean your earbuds when they're detached from your iPod or other device!
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How to clean the earphone cable
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