I always though there is no way I would spend more than $50 on a pair of headphones.    I owned various cheaper headphones, lately a TDK over the hear that cost just under $40 at JB-HIFI Australia.   When selecting that TDK, I tested all the headphones available for Demo at the store, with price ranging from $10 to $400 (Dr Beat...). And that $40 TDK actually sounded pretty good and made an excellent value for money.   Unfortunately, after less than 6 month of use, the cable at the jack end started to show its guts and finally cut itself off...