Beats makes plenty of headphones with sky-high prices, but its entry-level EP headphone is a surprisingly good value. The list price is $100, £90 and AU$140, but you can find it online in the US and UK for about a third off -- closer to $70 and £60.The EP is an on-ear model that isn't as swanky as Beats' somewhat forgotten on-ear Mixr, as well as the over-ear Executive and Pro models. But thanks to its reinforced metal frame, it reminds me of low-frills versions of those headphones. By low-frills, I mean it isn't incredibly flashy and it doesn't fold up or fold flat for travel (it has no hinges).

Enlarge Image David Carnoy/CNET

The headphone is available in a few different color options -- black, blue, red and white -- and has an iPhone-friendly in-line remote/microphone for making calls, adjusting volume, and skipping tracks forward and back. (Some remote remote functions may not work with Android models but you can use the microphone for making calls.) The flat, linguini-style cord isn't detachable and terminates in a straight plug.

For an on-ear headphone, the EP is comfortable, though not as comfortable as a Bose on-ear. It's decently cushioned and fits snugly -- some people might think a little too snugly, and I'm not sure these are the best headphones for people with very big heads. That said, thank to the tight fit, it does offer reasonably good passive noise isolation.