This deal has ended.
Buy.com has the Creative HN-700 Noise-Canceling Headphones for only $25.99 after $30 mail-in rebate (expires 3/31). This is lowest price I've seen since it was $1 less in early November. These headphones are designed to eliminate all noise from the outside world, and come with a pouch and airplane adapter. Compare this price to $73 at PC Connection. Shipping is free, there's no sales tax (except CA, MA, MD, TN), and new Google Checkout users can get a $10 discount for signing up and paying via that service.