I know people will start flaming me after I make this post. But anyways, my uncle works in the audio business, and thus I get a lot of information from him. But as far as I know, I don't recommend BOSE at all (dubbed: Buy Other Sound Equipment/Better Stealings Through Research). They aren't known for quality, and there are people who have dissected Bose headphones (particularly the QC2/QC3) and found that they were made of inferior materials (such as paper wafers). It ultimately depends on what kind of headphones you're interested in. For sound isolation, and in the ear canal style headphones, there's the Shure's, Etymotics, Ultimate Ears, and most of those companies have a budget line series (that are still very good nonetheless). If you like over the ear headphones (known as cans), then there's Sennheiser, AKG, Grado, Ultrasone. Again, some of these companies' high end headphones run $500+, however, they do have budget line, or you can get a midline pair online for much, much cheaper at wholesale prices. (Pricegrabber, Bizrate, CNet lists the best prices. Make sure the dealer is certified tho)
In the end though, it's ultimately based on what style you like and how much you're willing to invest in a pair of headphones.
PS: I'm an audiophile and I currently use these: http://shure.com/PersonalAudio/Products/Earphones/SEModels/us_pa_se530_content . They are well worth it.
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