Vargas:
I have a pair of Phiaton MS400 and absolutely love them. I looked at the the highest end headphones and most and two drawbacks to them. They required a amp to power them and they were an open design. They are considered audiophile headphones and the drivers can be powered by an iPod (or other portable devices.) These bad boys will cost you $249 but I consider it a steal considering how great they sound.
http://www.phiaton.com/fulfillment/public/ShoppingCart/product_detail.asp?prod=12471
As always, before digging into the product, I hit the website to find the technical specifications:
MS400 - From the Moderna Series
* Studio grade 40 mm Electrodynamic Drivers
* Impedance: 32 Ohm
* Sensitivity: 98 dB
* Max input power: 1,000 mW
* Weight: 6.5 oz / 185 g without cord
With these additional features:
* Carbon fiber enclosure for high quality audio
* Optimized airflow delivers concert hall sound quality
* Close-ear design promotes greater noise reduction