I'm very happy with a pair of Grado SR-80 headphones. I still believe they may be the best bargain in audio under $100. Their only downfall, or advantage depending on how you look at it, is that they are open backed headphones so you hear everything else in the room also. But if you're in a quiet room, they sound amazing for their price. Most hi-fi stores who carry Grado will let you try them out...