Adorama offers the Beyerdynamic DT1350 Closed Headphones, model no. 702072, for $195. This $35 mail-in rebate cuts them to $160. With $6.75 for shipping, that's $58 under our January mention and the lowest total price we've seen. (It's also a current price low by $61.) They feature an 80-ohm impedance, 5Hz to 30kHz frequency response, swivel ear cups, and gold-plated jack. Rebate expires April 3.