BuyDig offers the Audio-Technica Noise-Canceling Headphones, model no. ATH-ANC27, for $46.95. Coupon code "SOUNDCHECK" cuts them to $39.95. With free shipping, that's $4 under our mention from last month and the lowest total price we've seen. (It's also a current low by $15.) These headphones feature a frequency response of 20Hz to 20kHz, 40mm drivers, detachable cord, and carrying case.