JVC HA-S600

thin cable, i've had no problems with it after half a year though, and while a little muddy, you can easily clean up the sound with an eq - it does get hot after a while though. 

For $30, these are easily the best cans you can get, that's right, I'm calling out the htf600's.
 
Sound- these cans are going for the sound most consumers want, bass, and a lot of it, they are headphones for bass junkies, but the mids and highs do not lack in any way. so you won't be listening to jazz, classical, or country with these cans, but for rock, hiphop/rap, and dubstep these will blow away anything for the price,(even htf600's) as for bass, it can beat anything under $100 and yes, they are obviously better than beats, and will provide thumpy bass, but not quite as overpowering as them and much clearer mids and highs. These can easily be driven by an mp3 player.
 
Design- This is what originally drew me into buying them, these are very sleek and sexy, but, are very inconspicuous when you're wearing them, they are not bulky in any sense of the word and will not make a statement. They come in black, white, and blue, but discontinued red for whatever reason. The worst part about these headphones is the cable, it's very thin and feels it could easily snap, although, it has never tangled even when I try to tangle it, it just doesn't, also the jack is gold plated, go figure! Other than that, the build quality is what you would expect for $50 retail headphones. These headphones can fold flat and can fold up into the headband. The cans were obviously meant to be portable.
 
Comfort- let me start off with saying, I have a big head, so comfort is just as important as sound in my case, and these headphones do not disappoint. The have a bit of clamping force, but it will never start to hurt your head and you won't have to take them off. The earcups create a tight seal around your ear, and provide some passive noise isolation. the earpads are memory foam, so they are very cushiony and comfortable, but the pads use a vinyl cloth, which does lead to sweat after about an hour, but it could be worse. The headband after a while feels like it's not there  and the cups don't slide up and down easily at all, so you will have to very manually adjust them to your ear height and the cups will stay there until you take them off and adjust them again.
 
Overall, these are the best sounding headphones I've used under $50, and are very similar sounding to the htf600's, but I would say have a more well developed bass, but at the same time are more portable and nicer looking. you can get these on ebay or amazon for about $30, and are definitely worth the money if you have some burning a hole in your pocket

Beats out the Bose Triport, the HD 202 and HD 435s, the AT M35. Just try it and see. Extremely comfortable (I wear mine while commuting and studying, for about 5+ hours a day). Bought because I needed commuting headphones (sound isolating was key) on a budget, without sacrificing sound quality. The mids are smooth and solid, the bass is punchy and tight, and the highs are clear and just marvellous. All in all a great buy. If you are a student on a budget and need headphones for mixing, listening to on the subway, or what-have-you, buy these. They're honestly amazing for the price.