Take a look at the Creative Aurvana Live. They're on the list that Jack provided and are a hit among the value hi-fi crowd. They use the same OEM drivers from Fostex as the Denon AH-D1001, a favorite with the hi-fi crowd. In fact, they measure even better than the D1001 due to the housing employed. Comfortable to boot, from most accounts. I have the Denon D2000, a bigger brother to the D1001 but with a similar sound signature. They're my go-to cans for almost everything.