B&H Photo-Video offers the Sennheiser HD 218i Stereo Headphones for $39.95 plus $3.99 for shipping. That's the lowest total price we could find by $36, although they were $4 less three weeks ago (since expired). Features include a 19Hz to 21kHz frequency response, 3.5mm plug, inline microphone and 3-button remote, and more.