[GREQ]

It's quite a bit cheaper than $50, but Panasonic RP-HTX7-W1 ($29) is very comfortable being full sized. 
 



 

 

[blacknile]

Goldring Dr-150 if you can stretch a bit. Extremely comfortable and I thought they sounded better than my Alessandro MS-1.

 

[abhinit90]

The Sony XB500's are pretty darn comfortable too

 

[mukumi]

No idea if 56ohms would be too much (someone here will be able to tell it i guess), but you might check the Superlux HD-668B.

 

[guillaume smith]

Now I know I want a lounge open headphone.
 
What about sound, what about comfort :
 
Audio Technica ATH-AD (Maybe to 700)
JVC HA-RX900-E
KOSS UR-40 (I have read here and there that the headphone was not really closed?)
SUPERLUX HD-668 B + AKG K-240/270/271 VELOUR PAD
 
Other (?)
 

 

[chicolom]

Quote:

Now I know I want a lounge open headphone.
 
What about sound, what about comfort :
 
Audio Technica ATH-AD (Maybe to 700)
JVC HA-RX900-E
KOSS UR-40 (I have read here and there that the headphone was not really closed?)
SUPERLUX HD-668 B + AKG K-240/270/271 VELOUR PAD
 
Other (?)
 

The Superlux have fairly shallow pads.  My ears get cramped and smushed after 30 minutes.  YMMV.  The JVC RX900 has pleathers.  The cups are a little deaper, but still I didn't like them on for too long.
 
I google image searched the Koss UR40, and the cups look pretty shallow. 
 
Some of the most comfortable I've ever worn are the Sennheiser HD5xx series, but unfortunately they are over your budget (unless you find a pair of HD555's on the FS forum or something.  The velour is very soft and doesn't make my head itch, and the cups are very deep, perhaps the deepest I've tried.  My ears touch no part inside the cups.
 
The new Audio Technica Air line is most likely comfortable, the ATH-TAD400/TAD500.  They're new though and the only place i see them for sale is audiocubes$99.  Pfobably pricey becuse audio cubes imports them.
 
Again, consider the KSC75.  If you a person who doesn't mind the clips, it's very nice not having any cups or headbands.  Sort of like wearing glasses.
 

 

[ClumsyMoe]

The KSC75s are so cheap you minus well buy them and see if you like them or not. If you don't like them you are only out 15$ or so.

 

[NimbleRabit]

I wouldn't consider the RX900 an extremely comfortable headphone by any means, so if your primary concern is comfort I personally wouldn't have that one in the running.  The pads get compressed after a while and if you have large ears (like me) your ear sometimes presses against the headphone which is unpleasant.  On top of that they heat up a lot due to the pleather, and really make your ears hot as hell after a long period of time, and to top it all off they are somewhat heavy (although the headband is pretty sweet).
 
I don't have a lot of experience with other phones so I can't really give you a recommendation, but just wanted to throw in my opinion on the RX900 since it's been mentioned.

 

[guillaume smith]

Hello