I was gonna say the Maxell DHP II are close but went check the price at amazon ... 79$!!
I have heard the Senn HD202 are pretty decent, but never tried them, might want to read about them, perhaps.
Out of curiosity, why does it have to be circumaural? why not on-ear?
because i never had any circumaural headphones...but on ear would pretty much do if its comfy enough
keep an eye on the For Sale forums here, yesterday i saw a sony mdr V7506 at 30$. you can fins used, but in good shape headphones there and usually very good deals.
as for 30$ everybody seems to like koss portapros.