Unless you're Apple, you probably think wireless headphones are most definitely the way forward. Sadly up until now you've pretty much had a choice of a) very expensive models, or b) sets that make you look like a reject from a Borg collective. Neither, to my upsettingly light wallet and social phobia, is a particularly happy option, which is why I'm so pleased to hear that Nokia's BH-501 set is a decent choice.
Crunchgear's Peter Ha found the BH-501's to be reasonably comfortable once you get used to the ear-gripping rubber tongue, as well as straightforward to use with only three main controls and intelligent call/music switching (although that might be dependent on what phone you use it with). Since they connect via Bluetooth your PMP or cellphone will need the A2DP stereo streaming profile, but as long as you've got that you can enjoy up to 11 hours of music and/or talk.
Maybe the best bit is the price; shop around and you can pick them up for as little as $55.
Nokia Bluetooth Headset BH-501 Review [Crunchgear]