I need the absolute best headphone $40 and under

best is subjective, at that price point you're going to have to compromise

  • best audio quality sacrificing all else
  • good all around, loose a little audio quality for comfort
  • do you need flat monitors (minimal sound distortion) or do you want something with a different type of sound
  • prefer open or closed sounding

note- i don't have many suggestions to fit all these questions, just help to shed light on a vague question

Pure price to proformance

@ under $40 there is no best. Find ones you like the look of.

But seriously these are alright. Sennheiser HD 202.

I like the Jvc Ha s400 or you could get the ha s500.