Try Sennheiser m@h80 headphones if you are buying them to listen to MP3s from a laptop computer, or even from a desktop PC. Sennheiser designed these specifically for listening with computers. They are lightweight, comfortable to wear for extended periods of time, efficient enough to provide a decent sound level without having to use a headphone amp, provide much better sound than Walkman-type headphones, but are still reasonably priced. They are not intended to compete with the sound quality of audiophile headphones such as the Sennheiser 600s, but they are better suited to use with computers, provide excellent sound for the price, and you don't have to worry about them too much if you're carrying them around with a laptop. I bought my son, who is a college student, a pair to go with his laptop, and he likes them a great deal. I think that J&R Music World carries them.