My best friend's birthday is soon and he is an audiophile as am I.
Does anybody know some good quality headphones for under $75?
Yes, there are some nice cans for $75.
What kind of music will be listened to.
He likes all music honestly, mostly low bass.
SR950 might suite.
Grado SR60i $79
Grado SR80i $99
Creative Aurvana Live
Only if his friend is a grado fan. If he prefers more bass, then the symbolic treble comes from Grado SR series may not suit him well