Sennheiser Circumaural Headphones $18
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Update! Now sold out! Newegg still has these Sennheiser HD201 Circumaural Headphones on sale for just $17.99. These are well reviewed, with an average rating of 4.5 out of 5 from 150 buyers and come with both 3.5mm and 6.3mm gold-plated jacks. Shipping is free and there's no sales tax (except CA, TN, NJ).