VM Innovations offers the Sennheiser HD 419 Over-the-Ear Headphones for $33.99. Coupon code "475G4GAF" cuts them to $27.99. With free shipping, that's the lowest total price we could find by $5, although last month we saw them for $4 less. They feature neodymium magnet drivers, a 20Hz to 20kHz frequency response, 108dB sensitivity, and 4-foot cable.