I bought myself a pair of Grado SR60s for laptop gaming, and now I use it on my desktop (Audigy 2 sound card) if I need to be quiet. I see they run for $69 at Cambridge Sound Works. They are damn fine, comfortable, audiophile quality pair of "cans".
From what I've read, it's hard to find sub $100 audiophile quality headphones these days, and these came highly recommended. I am very pleased. No head or earache after using them all night.
I understand that if you want more bass response, to get the SR80's.
PS: It's good to see all the GGers landed here