Focus Camera offers the refurbished Audio-Technica QuietPoint Active Noise-Cancelling Headphones, model no. ATH-ANC7B, for $49.99 with free shipping. That's $5 under our September mention of a refurb and the lowest total price we've seen. (It's also $55 under the lowest total price we could find for a new unit.) It features 40mm drivers, 10Hz to 25kHz frequency response, and 109dB sensitivity.
No warranty information is provided.