PB have the Sennheiser HD202 II for $59
+1 for Audio TechnicaAudio Technica have a good range, a year ago I bought the ATH-M40x model from mighty ape.
They are very comfortable, as I have worn them in my job for up to 3 hours while on the move constantly.
I use them for listening to music from my cellphone and the sound quality is great.
One reason I chose them was that they have a replaceable headphone jack (3'5mm each end)
Heres the link to the headphones on pricespy
Wow they are over $200 now, I got them on special for $150
I went to buy the M50x and after trying them came out with the MSR7 - slightly pricier but very nice sound definition.
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So much of this discussion depends on the users personal hearing range. Iím afraid as we age, so does our hearing deteriorate, and it may well be that one canít tell the difference between a $20 set and a $200 set audio wise. Comfort is yet another matter.
I once had a brother-in-law who was a Hi-Fi buff with speakers mounted on concrete plinths and 100ís of Watts output. One of those ďTurn the house on and go outside to listen to itĒ types.
Unfortunately for him his hearing was only in the range of 100Hz (he could just hear faulty power supply hum) and 8KHz. The neighbourhood dogs got to enjoy the higher frequencies.
So in short, my advice would be try some if you can and the ones that sound good and feel comfortable are the ones for you.
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Thanks for the help guys.
Got a set on the way.
Approx. 2 years ago I bought Philips SP2000 from Harvey Norman. I fluked a big sale and they only cost $15 instead of normal $30.
They have big ear covers -i.e. fully cover my ears - and are very comfortable. Cable length is approx. 2 metres.
Sound quality is fine (for music and film) for me and I am very stereo conscious.
Good luck with your search.