Some say the 515 is eq'd hot in the treble and bass with a recessed midrange, but I've logged a good 100 hours on mine and really like them. They're an easy listen, but there's no "Sennheiser veil;" everything is there. I heard the vibrato in one my favorite singers voices in this way that was naked through these the other night, and it was one of the best experiences I've had in hi-fi.
That said, they terminate in a 1/4" plug with a wonky 1/8" adapter that is tricky to get into my iPhone 3GS, not to mention that the volume has to be @ 85-90% without an amp.
Why not Beyerdynamic DT-235 or Audio-Technica ATH-AD700 for big cans or FC700a for portables that will rock great with your iTouch (I'm listening to my FC700 right now and they're a ton of fun)?
My roommate had a pair of Alessandro MS1s and the Grado SR-60i are both within your budget. I've heard both and they're quite good, surprisingly good for the price.
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