Crystal Sound via Amazon offers the Sound Intone Stereo Over-Ear Headphones in Black, model no. Wz-01, for $28.99. Coupon code "EZUXHM5Y" drops it to $23.19. Plus, Amazon Prime members bag free shipping. (Non-members can qualify for free shipping with orders of $35 or more, otherwise it adds $6.91.) That's the lowest total price we could find by $10. They feature an 20Hz to 20kHz frequency response, 40mm drivers, and omnidirectional microphone.

Orders placed by December 22 are guaranteed to arrive in time for Christmas via Prime shipping.