Velodyne via Newegg offers the Velodyne vQuiet Over-Ear Noise-Canceling Headphones in Black for $39.99 plus $5.67 for shipping. That's the lowest total price we could find by $4. They feature a 40mm custom voiced drivers, up to 90% noise cancellation, a bypass button that mutes sound and disables noise cancellation, folding design, and 3.5mm jack.