I'm in research for the best to my needs headphones which is narrowing my search to: maximum comfort portable and foldable no earbuds or in-ear = minimum comfort = unacceptable performance clarity natural non-fatigue ipod friendly(but not necessary plan to buy portable amp anyways) budget $100 or bellow.
Agree with Gb24's recommendation of the Sennheiser, you won't find anything more comfortable and the next step up in the line, the PX200, is still within your budget.
If you're going to be flying and are interested in active noise cancellation the PXC250 works very well at the price and has the same design as the 100 and 200, with the addition of a battery case inline in the cord. None of the three provide maximum isolation on their own so the noise cancellation is a nice addition.
Inexpensive, small, foldable and very good sound for their size. Plus, if they break you can send them back to Koss with a check for $6 and they'll send you a new pair. Lifetime warantee.
second the porta pro--extremely comfortable, fantastic value. the sporta pro, which have a sealed plastic design, just don't sound as good. i also owned the sennheiser px-100 (until consumed by a pitbull)--they were also lightweight and good, though i preferred the porta pro, which had a bit more slam.
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