CNET contributor and audio guru Steve Guttenberg said the $21.59
Monoprice 8323 Premium Hi-Fi DJ Style Over-the-Ear Pro Headphones are the best full-size, over-the-ear headphones you can buy on the cheap.
According to Guttenberg, the headphones' bass-midrange-treble balance is nice and smooth, which makes it suitable for those with audiophile tastes. He added, "The design is closed-back, and while most really inexpensive closed-back headphones can sound canned or hollow, these suffer no such problems."
You can read his full assessment of the headphones
here.
Note: Monoprice sells other inexpensive headphones that we haven't reviewed yet. But based on our looks at these headphones and some of their speakers, most tend to be very good values in terms of performance for the price. While they tend to be fairly well built, their designs are usually pretty plain (that's a polite way of saying generic).