A real sleeper in headphone market is the $33 Philips SHL9705A-28. They are as comfortable as anything on-ear that I have listened to and better sounding than

A real sleeper in headphone market is the $33 Philips SHL9705A-28. They are as comfortable as anything on-ear that I have listened to and better sounding than most of the high-end devices. They put the ATH-M50 to shame. The AKG-K702, not so much. I like their sound better than either the Senn HD598 or HD650 to which they are very similar. I listen to and objectively measure and test 'phones for a living. Aw shucks. I see they are discontinued (some left on Amazon though.) That's the problem with Philips, they have such a huge line that consumers can't find their way through it to find the gems and thus they languish. In general I will say emphatically that nobody offers better cost/performance than Philips.