Q: I have $300 budgeted for headphones to use with my CD player (which has a headphone output), iPad and iPhone. Would I get better sound quality by spending the whole $300 on the headphones or by buying $150 headphones and a $150 headphone amplifier?

A: I've done a lot of testing regarding this, and the answer was very clear. Spend your money on the headphones. There are some great $300 headphones. But be aware that there also are some expensive models that fall short of choices that sell for under $100, such as the $79 Grado SR60e and $49 Audio-Technica ATH-M20x. There has been a lot of reader demand for headphone information, so I tested higher-end offerings from both manufacturers, which I consider to be the leaders in offering sound quality and performance beyond their price point.

I started with the $295 Grado SR325e. I think that the late Karen Carpenter had one of the most (if not the most) beautiful female voices of all time, and I used her recording of "Superstar" from CD and a Vevo YouTube video for my testing. When the track started playing, I could actually get a sense of the acoustic space in the recording room, and when the vocals started, it was like her voice was being etched in my brain with a laser. Every little detail was present and rendered with tremendous precision. The Grado SR325e sounded clean and natural, though not quite as warm as the SR60e. It was an incredible performance.

The Grados (www.gradolabs.com) are an open-back design, so they do not completely isolate you from the world around you. And I think comfort could be a bit better. The other headphones I tested, including some other Grados, were a bit more comfortable on my ears. They also do not have a mic or the possibility to use one with them, which may limit their use with cellphones. From a hi-fi sound quality standpoint, however, they are beyond reproach for $295. Comparing them to $300 Beats headphones is like comparing a Ferrari to a Ford.

Next, I tried the $249 Audio-Technica ATH-MSR7 (www.audio-technica.com). These are closed-back headphones with a removable cord, allowing you to substitute a smartphone mic cable (included) and use them with a cellphone. I found them extremely comfortable to wear. Detail and resolution are just a bit below the Grado SR325e, but they have a slightly warmer, slightly softer and more forgiving sound. Design, materials and workmanship are top-notch, and they rate as a great buy and a great value.

This brings me to my final point: Ultra-high-resolution headphones are going to reveal every nuance in the recording, so good tracks will sound amazing and bad tracks will sound, well, bad. I once heard an audiophile saying that sums it up well: "A clean window shows all the garbage in the yard," and these are very clean windows, indeed. The less expensive headphones — the SR60e and AT-M20x — did not sound as clear and didn't have the "Wow!" factor when playing a good recording, but they tended to sound agreeable with good and not-so-good recordings.

Audio-Technica’s ATH-MSR7, $249.

Send questions to Don Lindich at donlindich@gmail.com. Get recommendations and read past columns at www.soundadviceblog.com.