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Buy.com has the RCA HPNC500 Active Noise Cancelling Headphones for $19.99 with free shipping.
Final Price for this deal: $19.99 + Free Shipping

Description:
Active Noise Canceling Headphones
Perfect for Airline Travel
12dB Active Noise Canceling eliminates virtually all outside noise
Deep, rich sound from 40mm driver
Full-size earcups provide comfortable fit for long-term listening
Swivel ear cups for easy storage in laptop cases
Single-side cord entry keeps wires out of the way
Airline adapter included
Pouch included provides easy storage and protection on-the-go
Specifications:
Frequency Response: 20-20,000 Hz
Sensitivity: 102dB
Impedence: 32 Ohms
Cord Length: 4 feet
Plug: 3.5mm Stereo Mini Plug