Electronica Direct via Amazon again offers the Soul Electronics Elite Noise-Canceling Headphones in Black/White, model no. SE5BLK, for $59.77 with free shipping. That ties our mention from two weeks ago as the lowest total price we've seen for these discontinued headphones. (It's also $220 off list and the best price we could find.) They feature a frequency response of 20Hz to 20kHz, 40mm drivers, a tangle-free audio cable with Apple in-line remote, and carrying pouch.

A couple close prices: Digibargains via eBay offers them for $59.95 with free shipping; and Comp-U-Plus via eBay offers them for $59.98 with free shipping.