Long story short, my wife broke my super budget Sennheiser's HD 201. I do not care if it was Intentionally or not, but I told myself that every time she breaks something, I will get it replaced with new item costing twice as much. Since MSRP for the HD 201 is $30, I can spend something between $50 and $70. I need those headphones for my laptop (watching movies, playing games, etc). They are not needed for hi-fi music or portable use. For that I have other cans. The only two requirements are: over the ear (that covers the whole ear and does not sit on top of it, correct?) and mini audio jack. So the comfort is the key here.