Bose Noise Cancelling Headphones $299
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If you are willing to shell out the cash, the Bose QuietComfort 2 noise canceling headphones are the cream of the crop. Get them at Crutchfield for $299 and receive a free Bose portable CD player. Order a 2nd set and get 10% off. Crutchfield offers free shipping and does not charge sales tax (except VA). Order as late as 4PM EST on 12/22 for Christmas delivery. These are about $320 through Bose.com after taxes.