[DisCHORDDubstep]

I am not look for bias. I am looking for the best cans for my money. I am leaning towards JVC harx900's at the moment. I have an FiiO E11 amp to drive them, so max impedance of 150 ohms. Remember, I only have 60$, and I won't be able to buy another pair for a little over a year from now.

 

[DisCHORDDubstep]

Now I'm looking at akg k 240.

 

[kramer5150]

K240s at 55 ohms is going to be hard to beat. They usually sell for a little more than $60 though.  I have always thought that model is an over-achiever, for the price point.
 
I for one would not call it spectrally flat though (and I dont think the headroom graphs measured it flat either...FWIW).  IMHO its got its share of bass boost and some nicely energetic yet smooth upper midrange.  I would call it a nicely balanced presentation.

 

[Hapster]

You might be able to get ue6000 for like $80 now, they're probably hard to beat

 

[cel4145]

Not over ear, but on ear, the JVC HA-S500 compete well with anything in the $60 price point. They do have more of a v-shaped signature, if you are into that.