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!"
Eh ... what??!
And why, pray tell, should an HD DVD player, which acts as an excellent upconverter, be sold for $25 when most upconverters go for between $50 and $100?
$100 for a player that plays audio CDs, upconverts DVDs, and still plays what HD DVDs are out there is a great price.