depends on what you listen or use it for. philips headphones are known for their bass, so if hip hop, dance, rock is your thing, then its for you. its a semi-open headphone, so the there's a bit of sound leakage. while on the other hand, SENNHEISER HD201 is selling around 100 here at the forum. Maybe try tat if bass isn't your thing?

normally, headphones can be divided between open and closed, where open ones let sounds in and out (would be a distraction if the environment is noisy & disturb the surrounding if your volume is too high) which in turn have better sound quality while closed ones is the opposite. and in this case, shp2700 is semi or half open, so just to let you know that it leaks abit of sound if you do mind about that =)