[Olimoronio]

$150 phones for $30 shipped. Maxell DHPii
 
Believe it... or not.

 

[tdockweiler]

The best headphones under $100 to me are the Koss UR-55. They're only $50 and sound nearly as good as the Audio Technica M50's, but those are not under $100 unless you get lucky. I actually have been listening to the UR-55's for the past week since I like them so much. I'm even using these over my Triple Fi 10's and HD-600 because I like how they sound so much.
 
They go over my ears and the comfort is very good. If you're in the USA you can get them at any Best Buy. I don't know why, but only they seem to carry them, which is kind of stupid. Hopefully it's not a BB exclusive.
 
The best thing about them is the bass. I actually prefer it's bass over that of the M50's. It just seems like there is a lot, but is more accurate and not bloated. The biggest plus is that I can listen to them for hours without getting a headache. I sure hope more people review the UR-55 soon! It's going to be as popular as the KSC75 and Porta Pro someday I swear!