[dfield]

I'm looking to buy a $50 to $100 pair of headphones as a gift for someone. Preferably comfortable headphones, and the bass doesn't have to be great. I was thinking the ath-ad700's would be nice. What do you guys think?

 

[soundeffect]

The ad700 are good headphones depending on what you are looking for in a headphone.

 

[JayB18]

MS-1 or AD700 assuming the person doesn't mind full size headphones and doesn't need isolation.

 

[Shiram]

I'll second the ath-ad700, but i would not consider for outside use, so keep that in mind. They are definately extremely comfortable.
They are open and sound will leak out as well.

 

[soundaddicted]

If portability is important, get the SRH440's.