The Grado SR60i is a nice set of cans for under $100. http://www.stereophile.com/headphones/grado_sr60i_headphones/index.html

I bought a set of those for my daughter for Christmas and I really enjoy them when I get a chance to listen. And I prefer over the ear headphones when listening at home in most situations. The in ear are great for being out and about, but at home, I like the cans on my ears instead of in em.

Trey