artin @ Feb 1 2008, 08:57 PM)]I'm a big in-ear headphone type of guy, so if you're looking for some in-ear buds, I have a suggestion.
I just got a Zune 80 and it came bundled with the
Zune Premium Headphones (v2)http://www.amazon.com/Zune-JDA-00001-Premium-Headphones-v2/dp/B000VWOL3Ohttp://www.amazon.com/Zune-JDA-00001-Premium-Headphones-v2/dp/B000VWOL3O. These are seriously the best in-ear buds I've ever put on, which is pretty good for an MP3 Player stock. They sell 'em at the Amazon link above for $35 and it comes with a pouch, extra bud relacements, and whatnot. The ends of the buds (part that doesn't go in your ear) are magnetic so they "connect" to each other to prevent mass tangle-age. The bud's cord is also not made out of your standard rubber-like insulation wire. Imagine a strong, thin, fabric shoelace/rope-type setup. This also helps in preventing tangles and internal shortage/damage. Definitely a worthwhile purchase, these buds will last you a long time.
Before I came across those buds, I owned (and still do) numerous headphones from
Skullcandy's extensive product linehttp://www.skullcandy.com/shop/http://www.skullcandy.com/shop/. Also in your price range with unbeatable sound performance and quality.