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Buy.com has the Jabra C820s Active Noise Cancellation Headphones for only $49.99. These headphones are designed to eliminate all noise from the outside world while providing hi-fi sound quality. They've received 4.5 out of 5 stars from 25 reviewers. 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.