What would be the best headphones or headset for $100 or cheaper?

I used to have Astro A40 headset and it was the best headset/headphones i have owned.

I would like that is about as comfortable,with as good if not better sound quality,a mic would be nice but i don't have to have it cause i could get a clip on mic.

I am a huge fan of my ATH-M40x, it's a closed style, and has a flat frequency to make sound as accurate as possible, considering the price of them.

It's actually $67 on Amazon, they were $100 when I got them.

I don't have much experience with headphones, I've only bought one so far, but I'm satisfied with it so far, I bought a California Headphone; the only thing it starts hurting my neck a bit after awhile.

Superlux: http://amzn.to/1Ppvw6s and these pads: http://amzn.to/1XD8g3Z

The Samson are not bad either for $50: http://amzn.to/1XD8gB8

Then grab an Antlion Modmic. Fixed!

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I use ViSang VS-R03 earphones (An alternative to headphones). They are amazing and better sound to headphones in similar budget.

Sorry if I went off-topic a bit.

4 months in but yeah superlux are budget kings soundwise. build quality not so much.

I have a pair of these still on the way from china that should be here soon since it's been about a month now.