I've had a pair of ATH-M30s for about two and a half years now, and they've served me pretty well for the price I got them ($35-40, I think?). I don't have much in the way of a point of reference though, since I've never gotten the chance to really spend any time with higher end headphones. They get a little uncomfortable to wear after a while---they're not overly tight, but tight enough that my ears get a little sore after extended use.
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