Panasonic offers the Panasonic Noise-Canceling Over-The-Ear Headphones in White, model no. RPHC200W, for $19.99 with free shipping. That's tied with our February mention and the lowest total price we could find by $15. These closed-back headphones purport to reduce outside noise by up to 14dB and feature 35mm drivers and a frequency response range of 10Hz to 21kHz.