I just asked my kids the best they've gotten, they like to get semi expensive headphones. Their favorite is a pair of Sony headphones, they were $100 pair. I am using the headphones they cast off for these. They are awesome, also Sony, regular $60. The bass is tops in these. I actually like them better than the $100 pair, I think the bass is better, but of course Mom is wrong about that. lol. They are about a year old now though, and still kicking, which says something about the quality, because most headphone wires break long before that.
My younger son said he and a friend were at WalMart the other day and there were Beats headphones on display, the $150 pair, and he actually thought his Sony's had better bass. Couldn't judge the $300 pair because the were hooked up to a radio that wasn't working. lol. WalMart, SMH.
I personally have never spent more than 20 bucks on headphones, you know the eardrum shredding quality ones, lol, so I am very lucky that my kids are bigger spenders than I am.