Figure out what kind you want first, then check Amazon or Ebay. I picked up a pair of headphones for someone for Christmas for like $8 brand new (from one of the stores, not an individual person).
That said, I personally would definitely recommend Skullcandy. They make amazing, high quality stuff that lasts for ages. Whatever you end up getting, from wherever and made by whoever, I'd also suggest the bigger ones that go over the top of your head, with the thicker band; they are typically sturdier and last lobger, while giving the best results.
I've got Skullcandies myself - my only complaint is that the cord on the ones I got is shorter than I'd like. But that's my faulr for not looking at that first.
Try asking Alex, Tony, Aaron, or Cthulu. They are more or less audiophiles, and can probably answer your question best of all.