Let the hive mind of Engadget get that for you.
"I'm looking for a pair of quality headphones that aren't seemingly made of glass. I'm an avid BMXer which causes me to frequently bash on any type of technology that joins me for my daily riding. I've been through the higher quality headsets in the Skullcandy line as these are supposed to be built for "abuse," which is laughable. I cant wear earbuds or canal buds, as my large ears seem to have a repelling property upon anything that sits in them. Wired or Bluetooth doesn't really matter, but I need something that can hold up to taking a few hits every now and again. I'm trying to keep 'em under $150. Thanks!"
Digital Bits gives a really good impartial analyses of why HD-DVD is going to lose the format war:-
http://www.thedigitalbits.com/articles/soapbox/soap060107.html
These guys know what their talking about. I think its best to go Blu-Ray now to end this format war asap - or else the HD disc market could fail we dont want that do we?