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!"
400 dollars is a great value. PS3 acts not just Blu-ray movies and games, but as a Media Server so you can access pictures, music, and videos from your PC. Has a 40GB or 80GB hard drive that can store all of your media. The only Video Up Conversion i've truly approved of was the PS3, up conversion is 20 times better than any stand alone.
Since your not using your HDTV, can i have it?