Once you dip below the $50 mark in the portable headphone market, you're generally going to be looking at a noticeable drop-off in construction and sound quality. That's why we've been pleasantly surprised lately at the offerings in the budget price range. One example are the $40 MEElectronics M6 earphones, which offer a shockingly durable design that looks good and fits well. Better yet, they provide plenty of bass and generally good audio quality--if you're willing to make a small sacrifice in clarity and balance.