Philips ---> build quality that sucks .
see: Philips = Fragile?
Sony --> the low end is bashed here for the sound quality.
Try with JVC if you wish.
You can find few thread of people pleased by their JVC headphone like this one:
http://www.head-fi.org/forum/thread/274181/cheap-cans-the-suprized
Anyway , if 30$ is an important amount for you, you might as well just keep your money.
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