Amazon offers the Beyerdynamic DT990 Professional Over-Ear Headphones, model no. AMS-DT-990-PRO-250, for $200.94. The price drops to $166.78 at checkout. Redeem this $35 mail-in rebate to cut it to $131.78. With free shipping, that's the lowest total price we could find by $63 and the second lowest price we've seen, although we saw them for $2 less in March. Features include a 5Hz to 35kHz frequency response, 250 ohms impedance, 3.5mm gold-plated jack, and 1/4" adapter. Rebate ends December 24.

Update: The in-cart price has now dropped to $163.39, which cuts the final price after rebate to $128.39.