Headphone recommendations...?

[CrazyFool]

As an apartment dweller who works nights I find myself in the position of watching movies on my days off late at night... many times around 3AM or later. (I guess that would actually be 'earlier' not 'later'. Oh well.)

So, I am forced to resort to headphones. I bought a pair of Bose Around-Ear headphones at Best Buy last week for $125 and I find them to be so, so. I'd say they are really worth more like $60 bucks. Better than nothing but definitely better than what I had been using.

I have two questions for you audio experts:

1) What headphones do you recommend for home theater? Note: I cannot really justify spending more than maybe $300 tops right now but am open to higher end suggestions that I might consider at a later date.

2) Do you lose any audio quality when you plug a pair of headphones into the headphone jack of your HDTV? Is that really the best way to plug headphones into your home theater system?

Thanks!

CF