I just got some labtec elite 840s for about $24, and wow they sound nice for the price. Comparing them to my Sony V6, there is definatley a difference, but only in the bass, which can be helped with an equalizer. I'd reccomend these to anyone as a first higher level headphone, or just as a cheap computer phone. Definatley worth $24. They're actually more comfortable than the V6's with stock pads... this makes me very interested in maybe trying the beyer pads. :\ although for the price of the pads I could have another set of labtecs
The highs are very similar on both the V6 and 840s, which are a little bright and slightly harsh with extended use. The bass is lacking in the 840s, but using the WMP equalizer to boost the midbass and extreme low end helped alot. The V6's have much better isolation, but at moderate to low volumes the labtecs dont leak.
To give you an idea of my headphone experience... These headphones are not quite to the level of Senn 497, V6, or 570 (which in themselves are all different, but all good) I'd consider the 497 the warmest sound, the V6 the closed one with the best bass, and the 570 the most balanced and most comfortable.