If you wan't looks, comfort, isolation and value when it comes to sound look the Philips Downtown. The Uptowns are pretty good too but costs a little more. JVC S500 are a very good sounding on-ear but don't have the comfort of a Bose or Downtown. You should look at the JVC FXD70 however if you are after good sound under 100$ but now we are talking about in-ears. The new Hifiman in-ear may also be a serious bang for buck as is the Sony MH1C.