Honestly, if sound isolation is the most important consideration (on the level of "when people talk, and you're playing low music, you won't hear it"), and it has to go around the ear, and the budget is just $50, then I think what your friend needs are Peltor "earmuff" style hearing protectors ($20), with earbuds or something inside them when music's wanted.
(Honestly. I'm not saying that to be annoying. I really think that's the direction to go if isolation is that important and the budget is just $50.)
Don't like that option? Here are the alternatives I'd suggest if one or more of the constraints were relaxed:
On-ear, not around-ear, and not so much isolation: ATH-FC7 headphones, $36 at Bluetin.com. Vastly more isolation than AKG K 26 P or Senn PX200. Still not as much isolation as you really want, but definitely a useful amount.
In-ear, not around-ear, and not so much isolation: Sony EX71 or EX81. They're soft and don't go very far into your ear, so comfort's really not a problem. $20 or $30 or so. Roughly similar isolation to the ATH-FC7.
Over $50, better (but not ideal) isolation: Sennheiser HD280. The most isolation of any closed circumaural headphone I've tried. About $100, though if your friend can shop around for a used pair, who knows?
Over $50, in-ear: IEMs will provide better isolation than HD280's. Around the $100 mark, several are available: Shure E2C, Etymotic ER-6 or ER-6i, Altec Lansic iM716 or iM616. Shop around and a bargain is bound to turn up on one of these.
(Honestly. I'm not saying that to be annoying. I really think that's the direction to go if isolation is that important and the budget is just $50.)
Don't like that option? Here are the alternatives I'd suggest if one or more of the constraints were relaxed:
On-ear, not around-ear, and not so much isolation: ATH-FC7 headphones, $36 at Bluetin.com. Vastly more isolation than AKG K 26 P or Senn PX200. Still not as much isolation as you really want, but definitely a useful amount.
In-ear, not around-ear, and not so much isolation: Sony EX71 or EX81. They're soft and don't go very far into your ear, so comfort's really not a problem. $20 or $30 or so. Roughly similar isolation to the ATH-FC7.
Over $50, better (but not ideal) isolation: Sennheiser HD280. The most isolation of any closed circumaural headphone I've tried. About $100, though if your friend can shop around for a used pair, who knows?
Over $50, in-ear: IEMs will provide better isolation than HD280's. Around the $100 mark, several are available: Shure E2C, Etymotic ER-6 or ER-6i, Altec Lansic iM716 or iM616. Shop around and a bargain is bound to turn up on one of these.