This deal has ended.
Buy.com has the Creative HN-605 Noise Canceling Headphones on sale for $17.99 after a $15 mail-in rebate (expires 12/9). Pay via a new Google Checkout account (simply setup a new Gmail account if you don't have one, or if you have already used Google Checkout through a current Gmail account) and you'll get a $10 off discount on your first purchase, bringing these down to $7.99. Needless to say, that's the lowest I've seen on a pair of brand name noise-canceling headphones. Delivery is free with no sales tax (except CA, MA, MD, TN).