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If money is tight then £20 for a pair of these will probably still be a big upgrade from what he has right now:
If he can stretch to £36 then these would definitely be an improvement:
The much higher TPI count with the Rubinos (150tpi instead of 26tpi for the Zaffiro) will definitely make them more comfortable but just the extra volume of the Zaffiros over the current tyres will really help.
What comes in at 700x30c that's dirt cheap and half decent? A friend of mine has just started getting in to cycling. He has a really low end single speed that came with the shittest 25c tyres I've ever seen and I reckon he'd benefit from an upgrade. He was talking about buying a new bike because the ride is so harsh. Having said that, I think even £50 for a pair is going to be too much for him to want to spend on a pair of tyres.
Is there anything that fits the bill?