I purchased a nice pair of slightly used Panasonic RP-HC720 Headphones for a mere $30.00. To be honest, I kinda like these, sound has some nice bottom, but not overkill boom boxes like some out there. The mids and highs are good and crisp, but not too tinny. I am impressed with them, however the noise cancellation option is a joke, but I didn't buy them for that, so no big deal there. Great quality sound, and quite comfortable for keeping on for hours. For panning/stereo imaging, reverberation level, noise, hiss, and stuff like that, the Panny does an excellent job.