It would depend if the person was looking for affordability or quality and in-ear or over-ear. Skullcandy does some pretty amazing quality for really cheap. I grabbed a set of Inked Premiums at Target for $14 (originally $16 or $18) and I have honestly heard few in-ear headphones that best them. Even the more expensive 50/50's lack the same quality.
As for cheap over-ear ones, EarPollution makes a series called the "Mogul" you can pick up for about $50, their sound is pretty incredible for a price like that, but if you are willing to spend the extra $25, Skullcandy has a set called the "Skullcrushers". They have a built in in-line amplifier that enhance the mini sub woofers in each earpiece to add more powerful bass and add to the intensity of your medium range without overpowering your high notes.
As for the people who have a surplus amount of currency, V-Moda is a great place to look for in-ears. Their "remix" series have stellar specs and sit at a tag around $60. They also provide the "vibrato" edition. Marked $180 on their website, these headphones provide nothing short of sheer bliss.
When it comes to overhead's, Sony is definitely the leading from what I have heard. The thing is though, due to limitations of the electrical output on the common 3.5mm headphone jack, you need to purchase a good in-line amplifier to get audiophile grade quality on your headphones, so most over-ear headphones sound the same more or less without one of these (they will also help with the quality of in-ear's as well). Pick yourself one of those up and slap it on a set like Sony's "Extra Bass Headphones" (the mode I'm referring to is the MDR-XB800) which sit around $150. Plug her in and you have got yourself some mouthwatering beauty.
One piece of advice I always give to people though is:
DO NOT!!, I repeat, DO NOT!! buy Beats. Save yourself the money and buy some real headphones. Beats have the quality equivalence to a set of $30 Koss headphones, but cost literally 10X the price just because advertising has made people think Dr. Dre knows how to tune headphones. I'm not joking. They are pitiful. Side by side, even the $75 Skullcrushers absolutely whooped Beat's $300 "Studio" headphones.