Walmart offers the Howard Leight Impact Sport Electronic Earmuffs for $28.91. Opt for in-store pickup to drop it to $27.87. (Amazon charges the same.) That's the lowest price we could find by $4, although we saw it for a buck less last November. It dampens loud noises with up to 22dB of noise reduction and features low-level ambient sound amplification, 3.5mm auxiliary input, folding design, and up to 350-hours of battery life on two AAA batteries (included.)