Bowers & Wilkins P3
Click Here to Buy it Now at Best Buy, $200
Since our hands-on over the summer, we have yet to find a pair of headphones in the same price class that can top the P3. Precise and accurate, these lightweight headphones deliver balanced bass and clarity from its 30-millimeter mylar drivers. Ergonomics and build-quality are excellent thanks to an elegant combination of aluminum, a comfortable fabric that covers the earpads, and soft-touch leather. You won't find a better pair of headphones for $200.