Sonic Electronix offers the Philips Headband Over-Ear Headset, model no. SHH9567, for $19.99 plus $5 for shipping. That's $10 under our mention from last winter, $130 off list, and the lowest total price we've seen. They feature a self-adjusting padded headband, noise-isolating ear pads, in-line remote with microphone, 40mm drivers, frequency response of 12Hz to 24kHz, and 3.5mm jack.