I'm sorry, but this might come out as quite offensive. So your friend asks you to recommend him a VERY well performing headphone such as the LCD2r2 which sells for about 1K USD more or less... Seeing how he apparently has no "budget" and simply wants the best performing headphone for his, what seems to be like, first Hi-Fi purchase..? I just find this ridiculous because he hasn't gone up the ladder yet... I personally started off with a pair of Shure SCL3 IEMs as my intro to Head-Fi and this "audiophile" obsession. I worked my way up and seeing how I joined HF 2009, I'm at where I am now with a setup I am very satisfied with so far. I personally dislike the idea of the power of money versus the learning experience and time... It took me time to learn my equipment and I experienced a lot of things along the way. Seeing how your friend is already going to purchase a headphone I would have to save up a year for (yes, the student life is difficult) and buying a hi-end amp as my first setup is simply out of the question. If you were a good friend and also a good member to this community, I think you should try to explain to your friend that you have to simply work your way up if you want to obtain the best experience and enjoyment with your equipment to its fullest. Try convincing him to try out some very affordable, yet very good headphones to start off with. It can be the Senn HD598 or even the Shure 940. Back when I was starting, my dream was to try the HD600. And now seeing some very fair prices in the FS forum, you can get one for a very fair price compared to back then. Not judging or anything, but I constantly see very wealthy people "wasting" their money on very expensive gear when they don't even understand what it is. At a local Headphone store, one fellow was trying to buy an AKG K3003i as his first IEM... He tried it and asks if there is anything better. To put it simply, the guy was trying to get the BEST IEM so he can have that status of the BEST IEM. He didn't care if it sounded phenomenal (which it does), he just wanted the best... And people with that kind of mindset really makes me sigh in disbelief... I want to give people experience, not useless buying advice. Thanks for reading and apologize for my harsh comment plz