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!"
I definitely agree on the PS3 option. The PS3 can play Divx and MP4 files natively along with MPG. Plus if you stream from TVersity on a PC, it's supposed to do on-the-fly transcoding for non-supported formats. I haven't tried that option yet, since right now I only have MP4 files that I'm streaming. A big bonus is that with the PS3 you also get native Blu-ray playback included.