Harman Kardon Noise Cancelling Earphones for $35 + free shipping
Divvy Electronics via eBay offers the Harman Kardon Soho II Active Noise Cancelling In-Ear Headphones for $34.99 with free shipping. That's the lowest total price we could find by $159. They feature a one-button inline remote/microphone, six pairs of ear tips, 9mm drivers, and 12Hz to 24kHz frequency response.
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