Sonic Electronix offers the NVX Audio Studio Over-Ear Headphones, model no. XPT100, for $79.99 with free shipping. (Limitless Creations Direct via Amazon and Groupon charge the same.) That's the lowest total price we could find by $46. It features two pairs of cushioned earpads, 42mm neodymium headbands, 10 to 26,000 frequency response, 100dB sensitivity, 64 ohms impedance, 1/4" adapter, and a carrying case.