1shopdirect305 via eBay offers the Sony ZX Series Noise-Canceling Headphones for $27.99 with free shipping. That's $20 under our May mention (although that included $25 in Dell bonus rewards) and the lowest price we could find by $5. They feature a 10Hz to 22kHz frequency response, 30mm drivers, up to 95% noise cancellation, 47.3" tangle-free cord, and up to 80 hours of playback from one AAA battery (included).