CedarPC.com offers the refurbished Sony Wireless Noise-Reduction Headphones in Black, model no. MDR-RF970RK, for $25 plus $10 for shipping. That's the lowest total price we could find for a refurbished unit by $4. (For further comparison, it's also $8 under our open-box mention from October.) These headphones feature 40mm drivers and 150-foot range. A 30-day CedarPC warranty applies.