I've had great luck with Yamaha RH-5M headphones. They're not quite as flat and full-range as my AKG 240s, but at $32 each, they were an easy choice when I had to add 12 sets to my studio for singers & string players. They've got plenty of output; far more than the 'older' AKG and Sennheisers. I've also seen ads for the 'new' AKG 240s, which supposedly have a hotter output (yay) and a detachable cord (YAY!). Granted, they're around $95, but way worth it for critical stuff. I've been lurkily checking out advances in Surround Sound Headphones... the more I think about the concept, the more I think that that may be the best (or perhaps 'least worst') way to establish some sort of reference for surround mixing at the beginning to mid-pro level. Considering the expense in software, hardware, monitors, and acoustics, I think that there might be a fairly lucrative niche market for some company to come up with a 'standard' surround headphone system. I know the Sony set's out there for about $500... does anybody know of any other contenders out there? Scott Jacob Loehr