I bought the Able Planet NC300 for $50 during a Lightning Deal on Amazon a while back; they have very good sound quality, and are a steal at that price - and still a good deal at the current ~$85.

I also bought the Sennheiser PXC 450 when they were on a deal for under $240, and while they are a little more comfortable and sound perhaps just slightly better, they're certainly not leagues ahead of the Able Planet.