For over the ear headphones, I've got a recommendation that will make you wet your pants.

Sennheiser HD500 ... they're not the top or the bottom of the line but I tell you, for the sound, they should cost double what they do. I've had mine about a year and I couldn't be any happier with them. Full solid sound thoughout the audible range.

I'll pass on this sony recommendation to the wife ... she's been looking for a replacement for her cheap walkman earbuds she's had since junior high. We just got her a Creative Labs jukebox and those old phones sound like crap with it. The headphones they send with that thing sound worse, if you can believe it.

Greg