BuyDig offers the Able Planet Noise-Canceling Headphones, model no. NC300B, for $49.95. Apply coupon code "VALNC" and the price drops to $29.95. With free shipping, that's tied with our December mention as the best price we've seen. (It's a current price low by $69.) These headphones feature an adjustable headband, in-line volume control, LINX audio technology, and 20Hz to 20kHz frequency response.