Pro-Tec makes good helmets for a good price, however going cheap with a helmet is like going cheap with condoms, you just don't do it. i'd say throw up the budget to around $80 and you can find nice helmets. Audio generally won't be included for $80, however earphones will work just fine. Also if you're going to order it online, measure the circumference of you head (right above your eyebrow aka the crown) and remember not all helmets will fit the same. I picked up my salomon helmet for around $75 and am in love with it. It is nice and comfortable and has removable ear pads and padding on inside so you can wash them or remove them for wearing a beanie underneath.