Logitech UE 4000
Click Here to Buy it Now from Logitech, $100
Sound and comfort are the two key determining factors you should look for when buying headphones. Logitech's UE 4000s rate high on both accounts. Thanks to the compact design and plush leather ear pads you won't mind wearing them for long periods of time. And the inline remote and microphone will make it so you won't have to take them off too many times.