As Zuma has said the Tikka XP2 is a brilliant headtourch. Love mine and the differnt features it has.
2 Beam strengths and sos flash
red light (think also has sos flash)
Slid on the front the give the beam a wider angle
whistle on the strap
and waterproof (which it deffintly is as ive used it on a river on a night time white water kayaking trip).
While also being under half what your budget is so could pick up 2 and keep one as a spare.
If you want a really cheap, but good head torch.
Check Ebay for Creed head torches, I got one for £6, posted.
Best head torch I've bought, I have Petzl's but hardly use anymore. Mostly just in summer as 'back up'.
Oh yeah if you have money to burn in abundance you might check out the Surefire headtorches:
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