Best headphones for around 40 dollars?

[LittleYo10]

I just broke my skullcandy (DAMMIT) and now I wanted to know if there are any headphones for 40 dollars (Mic is a plus but if it is USB mic) anything for less money is good but must be a very good one! Thanks! *Continues to rage over headphone loss*

 

[LittleYo10]

Please answer I want to buy a replacement right now...