I like the CAL quite a lot, but $100? That brings a lot of other good headphones into play, like the AKG K240 Studio, Sony ZX700 and the virtually indestructable Sony MDR V6. Looking at your other post, this is for your girlfriend and will be used as a portable? In that case I think you should take a look at the Sony ZX700. MacMall has them for $75.
I may just go that route. I can't exactly wait for the CALs to go down in price seeing as I have 2 weeks till her birthday. Another person suggested the Ultrasone HFI-450s; anyone have an opinion on which of the two is the better value? ZX700s are $75, cheapest I found the HFI450s were for $100. Thanks for the help!