Headphones to go with Bioschock

[kvikramg]

hey, Can anyone recommend a good pair of headphones(around the ear kind) for use on my PC for gaming(bioshock) and music.
My Criteria :
Must be comfortable : I don't I have a big head, but its not normal size either.
Good Sound quality
My Budget <100$

I use sony's MDR-J10 earbuds. They are cheap, very comfortable and as far as I can tell sound great. But I wanna upgrade, I nenver owned a headphone that costed more than 20$, wanna get a mid to highend one(<100$) . I have been reading reviews and I have my eyes on Sennheiser HD497, but I have a hardtime finding it any any decent online seller. Not sure whether the 202 will be just as good or the 485 will be as comfortable.

If you think an audtio amp is necessary, then please recommend one too.

 

[cjl]

Well, the Grado SR80s are nice - excellent headphones.

 

[kvikramg]

yeah I heard about Grado, but people complained that it was very uncomfortable to wear.

 

[cjl]

I have a pair of Grado SR225 headphones, and I love them. I don't find them uncomfortable at all, though they're definitely different from most headphones. It really depends on personal preference.