Philips SHP9500S

For $50, these headphones are extremely comfortable and sound great - very detailed and flat. Their impedance is 30 ohm, easy to drive by phones and media players. Because they are open-back, healthy for ears, but don't use them in a noisy environment though.

They beat Grado 60 on each and every aspects, as the entry to good sound. As these are extremely comfortable, you don't suffer while enjoying great tunes like you do with Grado 60. And they sound better, much better. My HD518 do not offer the veil-less sound from these.

The only issue I have with them is too weak clamping force - they move and even drop whenever I look for something on the ground. This also causes a stress after a while, because my head tends not to move due to the fear of dropping the headphones.

Fortunately, there is an easy workaround. Now I can wear them even while doing some labor work. They have thus replaced officially my daily-wearing headphones - Koss KSC35/75.

As you see, I use Samsung HS3000 to make them wireless (with large battery to last at least a whole day), thanking to the standard 3.5 mm jack. Comfortable and convenient, cannot ask for more.

If you need headphones in a noisy environment, check the Phillips SHB9850NC. The 9850 and 9500S are pretty much the only headphones I use these days.