Walmart offers the Philips Bluetooth Noise-Canceling Headphones, model no. SHB8750NC, for $39 with free shipping. (Jet.com charges the same.) That's tied with our mention from last week and the lowest price we could find by $61. They feature a frequency response of 10Hz to 22kHz, Bluetooth 4.0, and up to 16 hours of music playback.