Meritline offers the Sony PIIQ Smooth Supra-aural Headphones in Brown / Yellow, model no. MDR-PQ2/Z, for $34.99. Coupon code "MLC124AN" cuts them to $17.99. With free shipping, that's tied with our mention from two weeks ago and the lowest total price we could find by $13. They feature a 10Hz to 24kHz frequency response, 30mm drivers, and more. Coupon expires after 200 uses.

Supra-aural headphones have pads that sit on top of the ears, rather than around them. (The ones that encompass the ears are circumaural headphones.)