Amazon offers the Sennheiser Momentum Over-Ear Headphones in Black, model no. 505760, for $200.74 with free shipping. That's the lowest total price we could find by $99. Features include a 110db sensitivity, 16Hz to 22kHz frequency response, iPod/iPhone-compatible cable with remote and microphone, and 3.5 mm rotatable and straight plugs.

Note that this item ships in one to three weeks.