I'm looking for suggestions on a pair of headphones that I intend to give as a gift. My Niece is graduating High School this year and this is what I've chosen to give to her. She is a true music fanatic and listens quite a lot through headphones so as not to disturb her siblings and parents. Her musical taste include Jazz, Rock, Classical and Movie Soundtracks -- actually she is quite the enthusiast for Movie Soundtracks as in music scored for film as opposed to music compiled for film. I don't do any serious music listening through headphones at all, so I'm really at a loss in knowing what to buy her. I do know that I'm not interested in walkman type headphones (portable), but more of a professional studio or home set of cans. I'm looking to spend $150.00 or below and my criteria are as follows and in this order.

1. Sound Quality
2. Comfort
3. Durability
4. Warantee

I know this may not be the correct board to post this question, but I do 90% or my posting here and want to hear from the folks with whom I'm most familiar. Thanks in advance guys.

Q