Newegg via eBay offers the Philips HiFi Precision Over-the-Ear Headphones, model no. SHP9500, for $49.99 with free shipping. That's tied with last week's mention as the lowest total price we've seen. (It's a current low by $20.) These open-back headphones feature 50mm neodymium drivers, a frequency response of 12Hz to 35kHz, and a 10-foot cable.