Design
The Grado SR60 headphones are made in Brooklyn -- and they look it. Their black-plastic design doesn't exactly exude high tech, but as soon as doubters hear the SR60, their objections usually melt away. Converts gush about the headset's rock-solid bass, extraordinary detail, and clarity. The SR60 has been on the market for more than 10 years, perennially garnering raves in audiophile magazines around the world. It retails here for AU$119.

The SR60's earpieces have large cushions, but we're not about to claim that these headphones set a new standard for wearability. After spending a few hours with all that foam clamped over your ears, you'll need a break. If comfort is a concern, check out AKG's sleek K 101, which is less physically fatiguing. It's too bad that it sounds canned next to the wide-open SR60.

Features
For listening on the go, the SR60 is our hands-down favourite among sub-AU$150 headphones, and it worked fine on our home system, too. For a mere AU$40 more, you can enjoy better bass and detail on Grado's SR80, which uses a slightly higher-quality cable and larger ear cushions. The SR60's cord is fitted with a gold-plated mini-plug, and Grado supplies a gold-plated 1/4-inch adapter.

Performance
The SR60 stomps all over the pathetic little earbuds that come with iPods. After a one-minute comparison test, you'll never want to go back to that tinny and distorted sound. And here's more good news for owners of portable MP3 players: the SR60 is extremely efficient, so you'll be able to listen to your files at louder volumes than on other headphones.

The spunky Grado SR60 has attracted a fanatical following. Listen, and you'll know why.