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4. Sennheiser HD-590: $130
If you're buying a gift for a music lover who doesn't already have a set of high-end headphones, I recommend either the Grado SR60 ($70) or the Sennheiser HD-590. Unlike other audiophile headphones which may require accessory amplifiers, both of these headphones work well when connected directly to a portable device such as the iPod or a laptop. These headphones are an open design, which means that other people will be able to hear the music just as loudly. Although the cables that come with these headphones are too long because they're designed for home use, this is a small sacrifice for the sound quality that these headphones offer.

The HD-590 is substantially better than the Grado SR60. When it was first introduced in 2000, these headphones sold for a staggering $300! While audiophiles debated whether the sound quality of the HD-590 was up to the $300 price tag, at the close-out price of $130, there's no doubt that you'll find it difficult to find a better headphone for the same amount of money.

The Grado SR60 ($70) would be a good competitor in terms of value. It's a smaller headphone, which makes it a bit easier than the HD590 to use with portable equipment. Although it has always been a $70 product, the SR60 is consistently considered a headphone with exceptional value. If it weren't for the close-out pricing on the Sennheiser HD-590 at stores like Audio Advisor (because the HD-595's have been released), there's no doubt that the Grado SR60 would have been my top pick.

3. Nikon D50 Digital SLR Kit ($700).
Although Canon digital SLRs tend to be more popular among photography enthusiasts thanks to the larger selection of mid-grade accessory lenses, the Nikon D50 offers the best value of any digital SLR, particularly when you find it at retailers selling the kit at $700 ($100 below MSRP).

The Nikon D50 offers virtually identical image quality to the more expensive D70. The difference in price is due to fewer photographic features available such the number of shots that can be taken during a burst or the fastest shutter sync. Still, for the person who wants digital SLR image quality without any hassles, the D50 is a great choice with the closest serious competition being the Canon EOS Rebel XT which is several hundred dollars more expensive.