AV House via Amazon.com offers the Soul Electronics Noise-Canceling Headphones in Black/White, model no. SE5BLK, for $79.99 with free shipping. That's the lowest total price we could find by $140, although they were $20 less in December. They feature a frequency response of 20Hz to 20kHz, 40mm drivers, tangle-free audio cable with Apple in-line controller, and carrying pouch.

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