Dell Home has the Sony MDR-ZX110NC ZX Series Active Noise Canceling Headphones + BONUS $25 Dell eGift Card for $47.99 Free Shipping. Counting the gift card, you are basically getting these headphones for $22.99. Requires a Free Dell MPP Account. You can bypass the requirement by checking out as a guest.

• Active noise-canceling; Pressure-relieving ear cushions
• swiveling earcups that fold compact for storage
• Frequency response from 12 - 22000 Hz;
• Up To 80 Hours Of Battery Life; uses 1 AAA battery