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AudioTopia via Amazon offers the Audio-Technica Professional Studio Monitor Precision Headphones, model no. ATH-M40FS, for $50.96 with free shipping. (Amazon direct charges several cents more.) That's the lowest total price we could find by $8, although many stores charge beyond $70. Sales tax is added where applicable. They feature a frequency response of 5 to 28kHz, 100 dB sensitivity, 40mm diameter drivers, and rotating earpieces.