Creative Labs, Inc. via Amazon offers its Creative Aurvana Live! Headphones, model no. EF0060, for $49.99 with free shipping. That's the lowest total price we could find by $23, outside other Amazon sellers. They feature 40mm neodymium-magnet drivers, oxygen-free copper cable, a rated impedance of 32 ohms, and a frequency response range of 10Hz to 30kHz.