Each year my family do a
Kris-Kringle for Christmas. This saves us all ending up with a bunch of presents we don't want and one present we all desire. All the names are drawn and everyone knows who is getting for each other.
Individuals can then 'request' the present they want.

We set a limit of $50 on each present, so whilst it won't break any banks, you do end up with a reasonable present.
This works well on my side of the family, as we're all adults with the exception of my cousin Joshua who's still under 10. For Josh...we all still buy for him.

This year I wanted a
reasonable set of headphones to listen to music/videos and anything else making sound from my computer. The main reason is that I share the office with Pauline, and as you can imagine, it annoys the hell outta her when I've got something cheesey or crazy off YouTube playing.
I elected to get some
Sennheiser headphones. I originally requested the HD201's.. as they were under the allocated $50.
What I didn't realise at the time.... is that they are no longer on the market, and have been replaced by the more expensive
HD202s.
They were almost double the price of the ones I originally asked for... But after listening to 'em...you'll be lucky to prize them from my hands/ears.
These little beasties pack a real punch, and are very comfortable to wear for long ours at a time (not like those annoying iPod ear buds that hurt your ear canal after an hour!)

Even better, it comes with a 3m cable, so it easily plugs into my PC, without having my head flattened against the desk to listen (due to short-chord syndrome found on the iPod ear buds).
The sound range they produce has to be heard to be believed! Those flakey 160kbps MP3 files now sound like you're sitting in front of the royal orchestra. The sound is crisp, rich and full. I dare not stick a CD in for fear the sound depth will blow off my head!
For those that love classic/jazz, the ambience and clariry of the strings is crisp and sharp, whilst those bass-heads will love the chest thumping that the deep bass volumes produce.
These beauties have ensured none of my bad tasting music effects Pauline now.. and saved hours of frustration.. (though they don't solve my tapping my feet however -- which now seems to be the problem!)

If you're in the need for some decent headphones, you can't look past
Sennheiser's range. They produce headphones for any price range and situation.
So if you need to speak to me, make sure you wave your hands... I probably can't hear you over my headphones!