re: Headphone suggestions for my wife

Can't speak to the female aspect, but my recommendations for 100 dollar-ish headphones generally are the Creative Aurvana Live for around 80 bucks. For a smaller headphone that a female may prefer, check out the AKG 460 mini.

If you could step up to 150/175, you can get some really good headphones that are on the ear and not too huge:

Sennheiser Amperior
Audio Technica ATHESW9A

The Harman Kardon CLs are currently like 90 bucks on Amazon, which is a huge discount. Granted they were heavily overpriced, but at 90 bucks that is a good, stylish package.

For a female, my best guess in a fairly quality phone (stylish, multiple colors) would be the B&W P3, but they're 200 bucks.