Best headphones on a $30 to $40 budget?

[ElementK1]

Topic. Thanks guys!

 

[LtPage1]

sony or koss are good bets.

 

[imported_Mitchell]

I know this isn't in your 30-40 range, but at $66 (including shipping) bucks these are the best PC headphones you can get that do not require you having a soundcard as they has a DSP unit built in. Amazing sound and a headmike for using teamspeak or them.

http://www.newegg.com/app/View...=26-106-012&depa=0

 

[dakels]

is this primarily for gaming or listening to music or TV or what?
Open air (where you can hear ambient sound) or closed (blocks most outside noise)?
Full ear coverage or small portable size?
Surround or normal?

Koss R80's are good big headphones for the price.

For a little bit more $60, Grado SR-60's are awesome for music, but I wouldn't use them for gaming.