The Audio Technica ATH-ANC7 is about 120 from Amazon. There is also an ATH-ANC7B but they seem to be a little less well reviewed for some reason. I have the ATH-ANC7's (for about a year now) and the Bose over the ear model (for over two years). The Bose are very good but very fragile and the material the cushioning is made from rots and flakes off. I have them wire tied together to keep the unforgivably cheap materials and fragile construction in one piece. The Audio Technica's are half the price, perform as well or better than the Bose, more comfortable, tighter fitting and have held up a lot better.