Anyone have any experience with which headphones for under $100 would sound good with this player? .... It seems that this player's output is even weaker than the outputs off the back of my empeg.

The only headphones I have tried that worked with my empeg are made by Optimus, about $20-$25 at Radio Shack. These may not be what you are looking for -- they are not full ear coverage audiphile grade headphones; rather, they are small "inside-your-ear" Walkman style headphones, but better than average quality and low enough impedence that the empeg will drive them at quite acceptable volume levels. The sound quality is OK. Nothing like you'd get from an amplified set of Sennheisers, of course, but acceptable for casual use. No sub-bass to speak of, but no distortion either.

I have tried other headphones, but the impedence is too high and I can't get acceptable volume. The Optimus headphones sound the same, volume-wise, at the same volume settings on the empeg as my car stereo.

tanstaafl.