Sonic Electronix via eBay offers the Philips Headband Headphones, model no. SHH9567, for $34.99 with free shipping. That's $115 off list and the lowest total price we could find. They feature a self-adjusting padded headband, noise isolating ear pads, in-line remote with microphone, 40mm drivers, frequency response of 12Hz to 24kHz, and 3.5mm jack.