QUOTE(cinezone @ Sep 14 2006, 05:04)

Hello,
I'm looking for good quality headphones. They would be used for lossless audio and divx (tv series in 2.0).
I'm thinking about the Koss ur-40 but I don't know much about headphones.
Right know I have Altec Lansing AHS 423 for my computer and Sharp MD33 for my DAP.
Maybe I should change the sound card too. I've an integrated one. If yes, help me to find one

(max. 30$)
Thanks for your time.
Grado SR-60 or Sony MDR-V6(can get refurbished on ebay right now for $49 + $15 shipping). Sony MDR-V6 has far superior durability/build quality, if that is important to you. Both units are probably the best, period, for the price range you specified. The Grado SR-60 will be slightly over your set amount, though.
I always suggest Sound Blaster Live! 24 bit for a low cost, high quality card with a nice integrated headphone amplifier. It is about $30 from Creative off of their website.
-Chris