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Meelec M6P (M6 + microphone) is $25 on Amazon: http://www.amazon.com/MEElectronics-M6P-BK-Sound-Isolating-Headphones-Microphone/dp/B003VTZPO8/ref=sr_1_1?ie=UTF8&s=electronics&qid=1295576950&sr=8-1
I just ordered the M6 (no mic) a few days ago for $20. Amazing deal.
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