A lot of you probably know this already, but it can't hurt to repeat it...

When I was in Costco the other day, I succumbed to temptation and bought
Sennheiser PX 100 headphones for $40, with a $5 rebate.

I expect anything Sennheiser makes to be of high quality, but I was
flabbergasted at just how good the PX 100 is.

The sound as if they should cost two to four times as much. They're probably the
very best headphones you can get for under $100.

Oh, and they come with a sturdy carrying case, too.