Audio-Technica (http://www.audio-technica.com/cms/site/c35da94027e94819/index.html) now offers two noise-cancelling headphones under US$100 — the QuietPoint ATH-ANC27 over-ear and ATH-ANC25 on-ear models. They cost $99.95 and $79.95, respectively.
Both headphones feature exclusive, highly effective QuietPoint ANC technology that detects environmental noise and applies a corresponding sound-canceling signal, according to the folks at Audio-Technica. Like all Audio-Technica QuietPoint models, the ATH-ANC27 and ATH-ANC25 are designed for use with the the iPod, iPhone and iPad, along with computers, in-flight entertainment systems or virtually any device with a headphones jack.
Both models have a detachable cord, enabling their use as cordless noise-canceling headphones. They work even when their noise-canceling function is turned off and operate in passive mode without batteries.
The ATH-ANC27 comes with a durable hard-shell travel case, while the ATH-ANC25’s compact folding design fits into a lightweight pouch. Both are supplied with a ¼-inch plug adapter, airline adapter and an AAA battery.