[curun1r]

You don't even need to go to the $100 level to get better than Beats. I've convinced a bunch of Beats owners at my work by loaning out my $30 Sonys. Not only does everyone agree that they sounds better, but there's near universal agreement that they're more comfortable to wear as well.

I'm not saying a $25 pair of headphones is particularly good, but it gets past the "obviously bad" test that Beats headphones fail and allows me to leave them at work without worrying about losing or breaking them.