Buy.com has a Maxell HP/NC-II Noise Cancellation Headphone for $29.99 with Free Shipping.
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- Microphones in the headphones detect ambient noise that is interfering with your music. Information from the microphone is fed to the audio enhancer pack where it is analyzed and a precise active noise cancellation wave is generated. When this “anti-noise” wave meets the unwanted noise, the noise is reduced up to 95% so your music comes through loud and clear.