newegg via eBay offers the factory-refurbished Phiaton Moderna MS 400 MR Circumaural Headphones for $99.99 with free shipping. That's $129 under the lowest total price we could find for a new unit. They feature 98dB sensitivity, 15Hz to 22kHz frequency response, 40mm drivers, and more. A 1-year Phiaton warranty applies.