Sonic Electronix offers the Audio Technica Over-Ear Solid Bass Stereo Headphones
, model no. ATH-WS99, for $114.99
with free shipping
. That's $185 off list and the lowest total price we could find. They feature an in-line microphone, 53mm drivers, closed back design, 2.6-foot extension cord, 37-Ohm impedance, 8Hz to 25kHz frequency response, and adjustable headband.