BuyDig via eBay offers the Audio-Technica Noise-Canceling Headphones, model no. ATH-ANC27, for $39.99 with free shipping. That's tied with our January mention as the lowest total price we've seen. (It's a current low by by $15.) These headphones feature a frequency response of 20Hz to 20kHz, 40mm drivers, detachable cord, and hard shell carrying case. Deal ends May 21 at 10 am ET.