This Earphone

Buy.com has the Panasonic RPHC500 Noise Cancelling Headphone for only $74.99 with free shipping.

Product description from Buy.com:

Tune Inthisearphone.com.Or Out You can find the quiet you seek while you travel, and when you’re ready, turn off the noise-cancelling effect and switch over to the normal headphone mode to enjoy your favorite songs. Noise is kept low at the ear, making it possible to hear music without raising the volume unnecess!
arily. The large-diameter driver units add even more comfort and listening pleasure.

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