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!"
Processor speeds? Do I care? Not a bit. When anandtech.com points out that my G1 takes twice the time that the Palm Pre and iPhone 3GS do to load a page, I do care. The G1 needs more power and more optimized code.
http://www.anandtech.com/gadgets/showdoc.aspx?i=3587