Audio-Technica ATH-AD900.

Very comfortable and great sound quality. (My old Sennheisers feel like a clamp on my head after wearing these for a while.)

They are at a great price right now, and they are one of the few good mid-range headphones that do not need an amplifier to drive them, which also saves you a bit of money. I'd personally consider them the best sub-$300 headphones.

I suggest staying away from closed sets as they tend to get tiring when worn for extended periods of time, at least from my personal experience.

Stop right there. Do you mean able to wear headphones in a situation that is around other people, or generally isolated?

I'd suggest closed back if there are going to be other people, but if you're isolated you're free to go for whatever.

I have the b&w p5's for iphone/ipod listening, its a great traveling set of headphones too for around 300 bucks (the p3 is good too). for gaming i use the hd280 (Sennheiser) and music sounds pretty amazing as well, and it's around 100.

Audio-Technica ATH-M50

Since you didn't give us any information to work with I will also echo the recommendation of the AD900's. http://www.head-fi.org/t/634201/battle-of-the-flagships-50-headphones-compared#user_ATHAD900 is a review of them by a guy who as spent well over 100 grand on audio equipment and headphones. For their price the AD900's are probably the most comfortable headphone on the market.

I can also recommend the Beyerdynamic DT880 as being extremely comfortable, but you are most likely going to need an amplifier, so you are looking around $500 just to listen to them. There is also a review of them on that link, just search for their name.

The AD900's that omp suggested are incredibly comfortable headphones, and their sound is great as well. However sound will leak out of them as they are open air (I think is the term).

You can definitely wear them all day and not notice.

AD900's (and AD700's if you're on a budget) are great but if there's any ambient sound around you then you'll hear everything else around you with them on. Open cans to bleed sound a lot so your neighbors will also be able to hear what you are listening to.

Yea, its an office environment so people will be close. Open may not be the best route.

i recommend akg 271.

For closed cans on a budget the m50's are probably going to be your best bet. Outside that the V Moda crossfade m80's are supposed to be really good, but I've never used them myself.

If you are hurting on money and don't need noise canceling or amplification, Sennheiser makes some quality headphones in the low 40-100 dollar range. Don't know how good their more expensive models are though.

Gonna side with wintersun and monkeysuit on the m50s. I own a pair myself and the quality is fantastic, though they can get uncomfortable after hours of listening.

If you require a set of closed headphones, (closed don't leak sound, as much) then I will recommend the AKG K271 as binarystar suggests.

The one problem you will find with closed headphones over open ones is that their sound is generally harsher. This can cause fatigue and make you want to take the headphones off regardless of their comfort.

i know you said headphones, but in case you are also considering earbuds (since they are more convenient)

http://www.head-fi.org/t/478568/multi-iem-review-266-iems-compared-rock-it-sounds-r-50-added-11-29-12

akg's if you prefer open headphones, sennheisers are great too for closed/open headphones which are still amazing audiophile headphones for the price you can spend $100 or less, beyerdynamic if you wanna spend a little extra. all 3 brands have really great build quality, they will last you a long time, they're comfortable and the sound is fantastic. you can message me if you're wondering which models i prefer to others

I find pretty much all the closed senns to be fairly uncomfortable. Their open offers are amazing (800s are like clouds) but based on comfort I wouldn't recommend their closed offerings. Beyers are hit or miss when it comes to comfort because of their clamping force, but all of their cups are amazing.

MemphisVon, what kind of music do you like to listen to?

+1 on AKG k271

Thanks for the suggestions. I'll take a closer look at the AKG's.

My buddy at work has the Audio-Technica ATH-M50's and says they sound great, but can get uncomfortable after long sessions.

I listen to everything Indiman. Literally everything. My Pandora has everything from Eazy E to Pretty Lights to Big n Rich.

The M50s are really sturdy. You can feel they're built for lasting. They're tight and have amazing isolation as well. Your ears will sweat though and I kinda have to agree, after a couple of hours, you can feel some pressure.

Earphones shouldn't be excluded here unless you absolutely hate them. Sennheiser IE8 IEMs have damn fine output and are actually very comfortable for extended periods of time. They might suit you better for an environment with other people.

I was looking at this the other day maybe it can help

http://www.theverge.com/2012/11/22/3677854/holiday-gift-guide-headphones/in/3443763

I use Grado Sr80i headphones and man do I love them. They're open ear design so people beside you will be able to hear a bit of what your hear but if you don't mind that they're really good for the price point.