[warnerwh]

I need a gift for my friend's daughter and would like to get the best headphones for under 50-60 bucks I can for her. Closed will be preferred but not mandatory. Thanks for the help.

[alana106]

  I bought a couple of sets of the Sennheiser Model HD-202.   It seems that I purchased 1 set from EBay, and another from a Yahoo seller.  (About $30 shipped, if I remember correctly)
  They are pretty efficient, as I use one set with a little Sony walkman when I ride around mowing the lawn.
  I saw a thread much the same as yours, where they recommended them highly.  I'm not really into high end headphones, so others may have better ideas.

Good Luck

[Audiovista]

Grado SR-60 are priced at $60. Excellent sound, although some object their on-the-ear design as not being the most comfortable. And they are open.

[PaulFolbrecht]

The Grado or the Koss PortaPro, about $40.  I don't know of any closed cans at all in that price range.

[ecramer]

I own the grado -60's ,koss porta-pro's  and akg -26's and i prefer the akg's sound wise over the other two unless im wailing deap purple at high volume fot they truly are great for 70 rock. oh yea can we say Smoke on the water Fire in the Sky

Ed

[BradJudy]

I don't know many young women who would wear Grados or Porta-pros in public. 

Check out this page for some good options: http://www.headphone.com/guide/by-budget/40-80/

[Russell Dawkins]

The Sennheiser PX 100 sound great. They're comfortable and light, would look OK on a small head and out in public.

I bought some for my 12 year old son when he was 11 (they are on the page linked to by BradJudy, above) and listened to them on familiar material - they're very nice and a clever design. They fit the ear surprisingly well and feel almost like you are wearing nothing on your head. They have a small protective case which the 'phones fold cleverly into.

[Russell Dawkins]

P.S.
If you really want sealed headphones, your choices diminish. I needed a bunch for my recording work, and at a cheap price because clients often don't treat headphones well and they just break, so I bought 5 of these Sennheiser HD 201s at $25 each:

http://www.headphone.com/guide/by-headphone-type/sealed-noise-canceling-type/sennheiser-hd-201.php

For a closed back, they're quite comfortable and they sound better than most, though not nearly as good as the PX 100s. The mids are great, but there is a little Sony-like rise in the highs and a bit of a crowd-pleasing boost in the bottom - I would guess around +7 dB from 50-90 Hz - what some would call a "smiley-face" EQ. 

[jon_010101]

I would recommend something in-ear and inconspicuous ... a likely candidate would be the Sony MDR-EX71.  These aren't really audiophile earphones, but for a casual user (i.e., ipod listener) they should be potentially more appealing.  My friends who think spending $$$ for earphones is insane have been thrilled with the Sonys for under $50.  The next step up would be Shure E2 canalphones, but those are $$$ by comparison.

http://www.bestbuy.com/site/olspage.jsp?skuId=6825297&st=sony+headphones&lp=7&type=product&cp=1&id=1091101528169

In-ear phones are great (to me at least) ... I haven't listened to my Grado SR225s at all since getting Shure E3s.