The Sennheiser PX 100 provide impressive sound quality for the money and some of the best comfort you’ll find. They also win gadget points: They fold up like a pair of eyeglasses and fit in an included hard case to protect them during your travels. Although some people may find the PX 100 to have a slight emphasis in the bass, this makes them a great match for use with most portable players. (Howevver, note that they don’t block any external noise.) The PX 100 compete with the Koss Porta Pro for the best sound under $50 (street price).
(If you’re looking for something similar that blocks some external noise, check out our review of the Sennheiser PX 200.)–Dan Frakes