[KG Jag]

  Grado sr60 are great.     My wife prefers them to my Grado RA1 ??!!

Grado's, especially those in the lower tier of the SR line, are not good recommendations for some saying (as here) that comfort is a top priority.  In such a case, they are mandatory "try before you buy".
 
Your wife must not like the treble of the RS-1 and/or likes the slam of the 60's.

 

[Claritas]

The NVX XPT100 would be perfect. You get the comfort, durability, and yes even the sound is fantastic. Good soundstage as well. Here they go for $80 and it's one of the absolute best bangs for the buck in all of headphones.

This or any of the other Fischer clones such as HM5, &c., are easily better sounding and more comfortable than the other proposals.

 

[cel4145]

This or any of the other Fischer clones such as HM5, &c., are easily better sounding and more comfortable than the other proposals.

+1

And be sure to look around for the different branded versions, such as Lindy HF-100 and Jaycar. Could be one or the other would be cheaper for you, and they all sound the same.