My wife asked me if we had noise canceling phones to use (with her iPhone) for her next days dental appointment at 11AM.
The noise canceling phones sound crummy so I thought to get her noise isolating phones instead. The problem was that she gave me only an hour in the morning to buy it for her - and 10AM when the Apple store and Best Buy open was too late.
It left me with Radio Shack, opens at 9AM, was the only choice.
They have a decent selection of headphones there of all types. I was trying to keep to $50 for sealed headphones, but the choices were nil in that range for closed backs.
I ended up spending $99 for an Auvia Elite headphone. It's Radio 'audiophile' Shacks brand, comes with travel pouch, a normal and a cord with inline controls, to use. It only has 4 hours of burn in on them but they do little wrong for $100, honestly.
If you're buddy can swing the extra $40, he may be happy with them as we are. Wouldn't doubt Radio Shack has them at 25% off sometime soon, but waiting was no option for me/us.