Newegg offers the Sennheiser HD 439 Around-The-Ear Portable Headphones for $59.95. Coupon code "EMCPWPH55" cuts it to $39.95. With free shipping, that's tied with our mention from two weeks ago and the lowest total price we could find now by $20. They feature 4-foot and 10-foot detachable cables, 32-ohm impedance, and a 17Hz to 22.5kHz frequency response.