Soul Electronics offers the SOUL by Ludacris Elite Hi-Def Noise-Cancelling Headphones in Matte Black, model no. SL300, for $79 with free shipping. That's the lowest total price we could find by $63, although we saw them for $29 less last summer. They feature a frequency response of 20Hz to 20kHz, detachable cord, 1/8" to 1/4" adapter, and protective case.