Newegg offers the Sennheiser HD 439 Over-The-Ear Portable Headphones for $59.95. Coupon code "EMCATPA69" cuts that to $39.95. With free shipping, that's tied with our mention from a month ago as the lowest total price we've seen. (They're a current low by $9.) These closed-back headphones feature 4-foot and 10-foot detachable cables, 32-ohm impedance, and a 17Hz to 22.5kHz frequency response.