Focus Camera offers the Polk Audio UltraFocus 8000 Limited Edition Noise-Cancelling Headphones in White, model no. AM8105-A4, for $149 with free shipping. That's the lowest total price we could find by $101. They feature a frequency response of 8Hz to 28kHz, touch controls, microphone, removable 55" audio cable, low battery indicator light, airline adapter, clothing clip, and carrying case.