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Monoprice [monoprice.com] has Modern Retro Over Ear Headphones (16150) for $29.99 –
Shipping is Free

Key Features[LIST][*]Professional sound from everyday headphones[*]Looks great anywhere you go[*]Sounds great for hours at a time[*]Ultra‑comfortable ear pads with a good amount of isolation to keep you focused on the task at hand[*]Enjoy clean, robust sound across the audio spectrum[*]Perfect for mobile devices, HiFi, and audio/video production