OKAY time to nerd out on some Headphones but FIRST
Let me ask you are you looking for closed back headphones or open back headphones also what sort of sound signature are you looking for?
Are you looking for a studio editing neutral sound that most ATH M#0x are like excluding minor differences, but still leave an amazing sound stage where you can be immersed in the sound.
- I'd recommend the m50x or m40x for closed back depending whether you like highs(m50x) or lows (m40x) both have similar mids. The m50x are 150 so they're a bit over your budget and the m40x can be found for 100 or around 70 if you find a good deal.
- For Open for sure the Philips SHP9500 at ~70 very neutral sound so nothing really overpowers anything else but the sound stage is beautiful. Let me not talk about the comfort of these things out of the box as most headphones in the budget area may require pad changes for them to be really good.
Are you looking for a fun sound where you don't care about clarity in footsteps and other things but the bass is just tons of joy in game and to listen to for music and maybe entertainment like movies?
- For Closed I'd recommend the Status CB-1s at 80~ USD they're amazing budget headphones, very fun sound and insanely comfortable. Excluding very minor build quality stuff this one is a personal favorite of mine and the one I use for movies and such.
- Never had a Open pair that's in your budget sorry