I often listen to music in a private room enviornment. I am looking for something which is comfortable for long listening sessions without being fatigued and for around $100.
Headphones for Home Listening?
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AKG K240 Studio is one. I prefer the K240 with the optional velour pads, but they don't come with the Studio model and are an expensive addition.
But there are a fair number of other choices for good headphones under $100, like the Sony ZX700 ($75 at MacMall.com), the KRK KNS6400, Shure SRH440 and Creative Aurvana Live!. Do some research on these models here at head-fi; there are many user reviews and threads about them.
And I'm sure others will chip in with other possibilities. If long term comfort is the main concern, you may not get too much consensus of opinion though, as it is quite a subjective area.