I picked up some Panasonic RP-HT355 headphones - has the nice padded ears cushions that fit over your ear - cost $39 at Circuit City. I'm not too too big of an audiophile but I think they sound very good for the money spent - great bass response, hits highs well. Of course they won't compare to Sennenheiser (spelling?) but then again they don't cost over $100
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