Costco.ca: Noise Canceling Headphones for only $39.99

The price is $59.99 - $20 = $39.99

http://www.costco.ca/Able-Planet-NC500SC-Active-Noise-Cancelling-Headphones.product.10369747.html

Compare with Amazon.com, the price for this headphone is US $169. The review on Amazon is pretty good.

http://www.amazon.com/Planet-Clarity-Active-Canceling-Headphones/dp/B000OQUMKI/ref=sr_1_1?ie=UTF8&qid=1374168749&sr=8-1&keywords=Able+Planet+NC500SC+Active+Noise+Cancelling+Headphones