[luiztfc]

A friend of mine wants to buy a closed headphone in the 70 dollars price range. What is the best?

 

[Abovetheair]

Save up another $30 and get the Audio Technica M50. There's not much in the $50-100 range that are good as far as closed go, you can always go to Guitar Center and sample ones in your price range.

 

[Marximus]

I really liked the Shure SRH440, but they're not terribly comfortable. You can find the M50s on eBay for $90.

 

[najames]

I read reviews about the JVC HA-RX700 and am wearing them now at work. They are not bad for only about $35. There is a review/mods thread here somewhere, but I am using mine stock.

Amazon.com: JVC HARX700 High-Grade Full-Size Headphone: Electronics