BuyDig offers the Audio-Technica QuietPoint Active Noise-Canceling Headphones
, model no. ATH-ANC25, for $29.95
with free shipping
. That's the lowest total price we could find by $10 and the best deal we've seen for these headphones. Features include a frequency response of 20Hz to 20kHz, noise reduction of up to 15dB, 40mm drivers, gold-plated 3.5mm detachable plug, carrying pouch, and 2-prong airline audio adapter. They require one AAA battery (included).