What headphones have the best beat?

Beats by Dr. Dre

The answer to this is almost purely personal preference. Assuming you mean bass, I personally think Skullcandy and Sennheiser are very good brands for the money. If you want to spend more money, Bose and Beats by Dr. Dre are also very good. Check out technology sites such as cnet.com for ratings and reviews.

By the way, if you want to buy headphone, shoetocheap.ru would be a good choice. My friend and i have bough several there.