+1 on that one, Audio Technica phones are well regarded budget champs, the 40 and 50 series both have their proponents, but I'm not a ATphile so couldn't tell you what the differences are, but one or the other has better bass depending on who's talking, and some other stuff I can't remember. I can tell you one thing, I've seen more beat up M50's and M40's that still work perfectly than any other headphone I can think of, very durable.