As one of its daily deals, Amazon offers the factory-refurbished
Bowers & Wilkins P5 Headphones in Black/Grey (pictured) for
$139.95 with
free shipping. That's $160 less than a new unit and the best price we've seen for them in any condition. (For further comparison, we saw them new for $39 more two days ago.) They feature sealed leather earpads, neodymium magnets, and Mylar diaphragms.
Amazon also offers the factory-refurbished
Bowers & Wilkins P3 Headphones in four colors for
$89.95 with
free shipping. That's $110 under the lowest total price we could find for a new pair. They feature heat-sensitive memory foam pads, an in-line microphone, and come with a case. Both deals end today.
Note: A 2-year Bowers & Wilkins warranty applies to both and they are guaranteed to arrive in time for Christmas.