$100 sounds optomistic, but many report that the Fisher 400 series has a very good headphone section. check head-fi.org.
Receiver for headphone use only
I have recently thought about purchasing a receiver to set on my night stand to use with head phones. This set up, if purchased, would not be used a lot so I wouldn't want to invest a lot of money. I am not opposed to vintage receivers, quite the opposite in fact. Any suggestions? Is a nice $100 vintage receiver unrealistic?