This one gets good marks but will cost you $200.

http://www.headphone.com/layout.php?...D=00000 10002

I have one of those Radio Shack things that take 2 AA batteries
(Boost-A-Roo, I think). Sound output is poor as far as I'm concerned and
the bass distorts at higher levels. Seems the amp in it just doesn't have
the poop to run it LOUD and the 18mw output of the player is pretty much
what comes out of the R.S. toy albeit with more distortion as well. Running
it into two phones was pretty much a disaster too (that was the intended
use). The phone jack inside the thing has oxidized over time and now I need
to twist the heck out of the plug to keep it singing, along with spraying
some No-Noise into it to quiet the jack-noise down. Of course, this was one
of the early models so it may have been improved since, but I doubt it will
equal anything like the above HeadRoom unit.

HeadRoom also carries just about all the earphones and cans made and gives
their rankings on them as well. Personally, I'd shoot for the ones they
don't carry: Sensaphonic's Prophonic Soft 2X, but at $900 a pop they'll
have to wait until next Xmas. Funny, I didn't see the Sony MDR-R10 Home
Style Headphones in their sales cart. Okay, so they retail for $3999.99
(oh...Amazon has them on sale for a mere $3799.99 !!)

B~