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
kmnjh
3
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.
http://www.amazon.com/s/ref=nb_sb_noss?url=search-alias%3Daps&field-keywords=has%20400
http://www.amazon.com/JVC-Head-band-Headphones-HA-S500-Z-Gunmetallic/dp/B008FWB9XW/ref=sr_1_17?ie=UTF8&qid=1401536446&sr=8-17&keywords=has500