eTronics has a Sony MDR-NC6 Over-Ear Noise-Canceling Headphones for $30.99 with Free Shipping if you pay with Paypal.
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- Noise-canceling on/off switch; headphones work with or without power n
- Includes soft carrying case and airplane adapter plug n
- Reduces exterior noise by more than 70 percent (10 dB at 300 Hz) so you can hear music against a quieter background