The Koss Porta Pros with the YAXI Earpads upgrade is a hard to beat combo for under $40
The sound of the Porta Pro is otherworldly, considering its tiny size and affordable price. Bass is powerful and punchy, but it doesn’t bleed into the mids. The mids are nice, smooth, and na\tural, with no hint of harshness or artificial grain. The highs are rolled off, but still detailed enough to hear, providing a rather relaxed, easy-listening type of sound that you could listen to for hours without fatigue.
