If you're looking for audio quality you should check for COWON players. I got a J3 after my Ipod classic died about one year ago, it's excellent. It doesn't have internet and apps, but as a dedicated audio and video player it's probably the best.
http://www.cowonglobal.com/product_wide/COWONJ3/product_page_1.php
Here's a review:
http://mp4-player-review.toptenreviews.com/cowon-j3-review.html
edit: Ah ops... you were asking about headphones. If you want good quality sound and relatively cheap earphones go for Sennhiser or cowonCE1.
edit: Also I forgot, check out AKG headphones. http://www.akg.com/







