An Asus Xonar DG sound card and a used Audio Technica ATH-AD900X open headphones.
http://www.ebay.com/itm/Audio-Technica-ATH-AD900X-Headphone-/191144012287?pt=US_Headphones&hash=item2c811229ff
Agreed. There are lots of headphone choices for <$200. We need more details.
Otherwise, you could just pick from one of these two sources:
http://www.innerfidelity.com/content/innerfidelitys-wall-fame
http://www.head-fi.org/a/headphone-buying-guide
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