When I got my Zune last year I went on a search for some awesome head phones to go with it. Unfortunately in that price range at the time(it seems prices have dropped on similar products ) there was nothing but junk. The only pair I found that I was satisfied with were these Phillips http://www.walmart.com/catalog/produ...uct_id=4956150
At the time they were out of yours and my desired price range but they were comfortable, the sound quality was really nice, and they were light. However, they were kind of quiet I had both my headphones and the headset turned all the way up in the mall and was still hearing people around me (hardly the case with even half the volume on my current headphones.) I assume because I never stuck a AAA battery in the little plastic amplifier but if I was spending 60 on a pair of head phones (now $27!) I wasn't going to invest in a AAA battery every few days, so I took them back and raised my price range.
So if you don't mind using a AAA battery to boost the sound these are a pretty decent pair.
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