Let the hive mind of Engadget get that for you.
"I'm looking for a pair of quality headphones that aren't seemingly made of glass. I'm an avid BMXer which causes me to frequently bash on any type of technology that joins me for my daily riding. I've been through the higher quality headsets in the Skullcandy line as these are supposed to be built for "abuse," which is laughable. I cant wear earbuds or canal buds, as my large ears seem to have a repelling property upon anything that sits in them. Wired or Bluetooth doesn't really matter, but I need something that can hold up to taking a few hits every now and again. I'm trying to keep 'em under $150. Thanks!"
Avel LinkPlayer2 direct from IO Data US for 250. It has several minor issues: remote is crap, front panel buttons are crap, dvd video quality is good but not great, file selection interface is good but not great, fast forwarding through streaming files is clunky, no Quicktime, no HDMI, doesn't upscale DVDs apparently. But, the video file playback quality is great, both streaming HD and playing HD from discs (free HDNET content came with the player). I download some 16:9 BBC content and although it's not HD it looks good and is much more enjoyable to watch than on the computer. I'd be happy to find something better/cheaper, but for 250 it's the best divx/hd content streaming device that I've found.