World Wide Stereo offers the Sennheiser HD-202 II Dynamic Bass Headphones
for $34.95. Coupon code "TECHBARGH202" cuts it to $19.99
. With free shipping
, that's the lowest price we could find by $4, although they were $4 less in January. They feature semi-circumaural earpads, 3.5mm and 6.3mm connectors, 18Hz to 18kHz frequency response, and more.