This Earphone

Buy.com has the Creative Labs HN700 Active Noise-Cancellation Headphones for $55.99 - $30 Exclusive Mail-In rebate (Expires 03/31/2008) = $25.99 with free shipping.

Product description from Buy.com:

The HN-700 delivers exceptional sound quality with active noise cancellation and closed earcup design. Comfortable for extended use with ergonomical!
ly designed leatherette pads. The HN-700 features a folding headband, storage pouch, removable side cable and airplane adapter - ideal for the traveler.

Package Contents:
1 pair foldable noise canceling headphones
2 AAA-size batteries
1 travel pouch
3.5mm dual plug adapter for airplane use

Buy.com Total Price: $25.99including rebates
In Stock: Usually Ships in 1 to 2 business days.

Product link.