VM Innovations offers the Sennheiser HD419 Over-the-Ear Headphones for $42.99. Coupon code "H4HNX" cuts them to $24.99. With free shipping, that's $5 under our mention from a month ago and the lowest total price we've seen for these headphones. (It's also a current price low by $20.) They feature neodymium magnets, 20Hz to 20kHz frequency response, 108dB sensitivity, and 4-foot cable.
Note: It's not guaranteed for delivery by Christmas.