Newegg offers the Sennheiser HD 439 Around-The-Ear Portable Headphones for $59.95. Coupon code "EMCARNS32" cuts it to $44.95. With free shipping, that's the lowest total price we could find by $15, although we saw them for $5 less last month. They feature 4-foot and 10-foot detachable cables, 32-ohm impedance, and a 17Hz to 22.5kHz frequency response.