Monoprice via eBay offers its Monoprice Enhanced Active Noise-Cancelling Earphones
, model no. 10799, for $80.04
with free shipping
. That's $93 off list price and the lowest total price we could find. They are able to eliminate 22db of external noise and feature a frequency response of 20Hz-20KHz, a dual adapter plug, carrying case, and inline control.