[tdockweiler]

Two of my favorite headphones under $50 are the Maxell DHP-II ($30) and the Beyer Dynamic DT-235 ($45).
Unfortunately the build quality is not that good on the DHP-II, but they have some amazing comfort and sound for the price.
 
The DT-235 is also an ON EAR (Superaural) headphone, which is an annoyance. So what did I do to fix all my problems? Converted it to an over the ear pair (Circumaural)!
 
I've found that the DHP-II pads fit the DT-235 PERFECTLY! The comfort on the DT-235 is amazing now. They're now like memory foam pads and there is zero clamping force at all. Too bad I had to be sent the ugly white version or they'd look so much cooler. These have to be one of the goofiest looking headphones ever.
 
Here is what they look like:
 
BEFORE
 

 
AFTER
 

 
 
 
Now if only I could figure out a way to swap out the drivers...Probably not possible....

 

[ljokerl]

You say goofy-looking, I say inconspicuous (had the black one). It's butt-ugly but not once drew a glance from anyone. In contrast to when I wear my new V-Moda Crossfade LP...
 
Nice mod. Wish I still had the DT235 to try it but the DHP-II is amazingly comfortable and works great for my purposes.

 

[tdockweiler]

Yeah it's just too bad the sound quality of them wasn't better. They certainly don't sound bad, but it's tough going from the modded UR-55 to them now. Even going from the DHP-II to them. I guess the sound is just a lot less clear. That's the biggest difference. Sometimes I think the accuracy of the DT-235 isn't as good as it could be.  One thing I've noticed is that with the pads they have a lot more bass.
The modded UR-55 now is so good it can even compete with the k240. The soundstage is very, very good on the UR-55 when modded, but not as large as the k240. I probably listened to those for another 3 hours last night. Just too addicting. I just wish the comfort was like the modded DT-235! No chance the pads could be replaced.